Abstract:

The relevance of the scientific research is determined by the need to identify weaknesses in the system of taxation, accounting and reporting during martial law. The purpose of the research work is to evaluate approaches to state support of taxpayers and the impact of weakening the responsibility of taxpayers on the level of budget revenues, as well as to determine information that is of particular importance for the display of its accounting and reporting in wartime. The basis of the methodological approach is: statistical analysis; a method of comparative analysis, graphic method, method of summarization . The main results that were obtained within the scope of this work should be considered the formulation of proposals for improving the control over the payment of taxes and fees, the determination of mandatory information for display in accounting and reporting during the war. The results of the scientific work, as well as the conclusions formulated on their basis, have practical significance and can be applied by managers and chief accountants of economic entities when making decisions regarding the payment of taxes and fees, keeping records of operations at the enterprise, as well as by state and local authorities.

Keywords:

Mandatory Payments; Single Tax; International Standards; Depreciation of Assets; Fair Value; The Principle Of Continuity.

JEL Codes:

M41; H21; M40

How to Cite:

Mykhailo Kuzub, Olena Moshkovska, Tetiana Ihnatenko, Olena Kuzmenko and Olha Romashko. Features of Accounting, Taxation, and Filing Reporting During Martial Law. [ref]: vol.20.2022. available at: https://refpress.org/ref-vol20-a114/