Accounting, analysis and audit of budget calculations for value added tax

Abstract

The qualification work is devoted to the study of key issues of accounting and tax accounting of operations related to the calculation of VAT. Scientific opinions on the essence of the concept of "value-added tax" and its normative justification have been studied. An analysis of the history of formation and changes of the regulatory legal framework on VAT administration was carried out. An analysis of regulations in accounting and reporting of tax obligations of enterprises in the systems of domestic standards and IFRS was carried out.