Management of agricultural business in war conditions: features of accounting and taxation

Main Article Content

Yana Ishchenko
Nataliia Semenyshena
Nataliia Yevdokymova
Olha Stepaniuk
Vasyl Tsaruk

Abstract

The publication is devoted to the development of recommendations for agricultural enterprises on the accounting of special operations to ensure the management function under martial law. The main problems of business production, which are the result of Russia's military aggression against Ukraine, are highlighted. The article summarizes the features of information support for the needs of management in martial law. The expediency of liberalizing the requirements for primary accounting for the special period is substantiated, which will allow adapting the documentation system to the specifics of organizing business processes under martial law. The main changes in the organization of labor relations and accounting for payments to employees are indicated. The procedure for taxation of charitable assistance is reflected, considering changes in the current legislation, the procedure for assessing charitable assistance, and a methodology for its accounting when providing and receiving is proposed. An algorithm for providing state assistance to small and medium-sized agricultural producers through the compensation of the interest rate on attracted loans has been studied, and a method for accounting for such assistance has been proposed. It is singled out as a specific object of accounting, the property of enterprises, which, due to its territorial location in the zone of active hostilities, in the zone of temporary occupation or other negative factors of the influence of the war, has become unuseful. It is concluded that the procedure for determining the amount of the expected recovery of an asset and losses from reducing its applicability, which is given in NSA No 28, cannot be applied in the event of the destruction of property (full or partial) and due to other negative factors of war impact. Such an assessment procedure should be determined by the state centrally, considering current wastage and losses from lost profits in the future; the procedure for accounting for the loss of utility of such property is proposed. The possibilities of tax management of agricultural enterprises to change the taxation system under martial law have been studied and methodological modes of reflection in the accounting of calculations for a single tax of payers of the 3rd group are offered.

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Article Details

Section
Contemporary Issues on Management, Engineering and Economics
Author Biographies

Yana Ishchenko, Vinnytsia National Agrarian University

Ph.D. in Economics. Department of accounting and Taxation are in Industries of Economy. Among the courses she teaches are financial accounting, accounting, financial reporting according to international standards, and more. Research interests: accounting, management accounting, taxation.

Nataliia Semenyshena, Podillia State University

Dr.Sc. in Economics, Associate Professor, Accounting, Taxation, and E-business technologies Department

Nataliia Yevdokymova, Communal Institution of Higher Education «Vinnytsia Humanitarian and Pedagogical College»

Ph.D. in Economics, Department of Financial and Economic Disciplines of the College. She teaches the following disciplines: banking, the tax system, and accounting. Has some practical experience of working at banking institutions. Scientific interests: the tendency in the development of credit and deposit markets, the price formation at the market of credit resources, monetary and fiscal policy, economic-mathematical modeling, a financial decentralization, management (internal) accounting, a small business.   

Olha Stepaniuk, Ivano-Frankivsk National Technical University of Oil and Gas

 Ph.D. (Economics). Among the courses she teaches are: financial reporting, analysis of financial reporting, accounting policy of the enterprise. Research interests: accounting, analysis, audit.  SCOPUS authorId=57219718528

 

Vasyl Tsaruk, Separated Structural Subdivision "Rivne Professional College of National University of Life and Environmental Sciences of Ukraine"

Doctor of Economic Sciences, Head teacher of studies. He teaches disciplines: “Management”, “Marketing”, “Accounting and reporting in commercial banks”, “Enterprise reporting”, “Information systems and technologies in financial institutions”. Scientific interests: accounting and analytical support of corporate governance.

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