Semenko T. Accounting and audit of the value added tax on sugar factories

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0413U001232

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

23-01-2013

Specialized Academic Board

Д 26.001.12

Taras Shevchenko National University of Kyiv

Essay

This thesis is concerned with generalizing and substantiating theoretical and practical issues related to the improvement of accounting and audit of value added tax transactions in the context of the Tax Code of Ukraine. The study clarifies the accounting and analytical essence of the VAT as an economic category and covers the role of VAT in forming the revenues of the state budget of Ukraine and the historical aspects of its introduction

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