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Finance and Credit
 

The issues of VAT separate accounting in the context of digital transformation

ISSUE 4, APRIL 2025

Received: 18 November 2024

Accepted: 16 December 2024

Available online: 29 April 2025

Subject Heading: FISCAL SYSTEM

JEL Classification: H21, H25, M41

Pages: 117-133

https://doi.org/10.24891/fc.31.4.117

Natal’ya M. DROZDOVA Independent researcher, St. Petersburg, Russian Federation
welcome@profi-acc.ru

ORCID id: not available

Subject. This article discusses the issues of separate accounting for value added tax using modern information systems from the standpoint of both methodological and applied nature.
Objectives. The article aims to consider the issues of separate accounting for value added tax using modern 1C software products, identify areas of concern, and develop proposals for changing the situation.
Methods. For the study, I used comparative, structural, systems, and logical analyses.
Results. The article highlights the areas of concern in the field of separate accounting for value added tax and offers specific recommendations for improving the current situation.
Conclusions. The article concludes that it is necessary to make changes to the accounting and tax accounting implemented in 1C products.

Keywords: taxation, value added tax, separate accounting

References:

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    pp. 137-140. (In Russ.)
  2. Shelkunov A.D. Neitral'nost' NDS kak spetsial'nyi printsip instituta pravovogo regulirovaniya vzimaniya NDS [VAT neutrality as a special principle of the institution of legal regulation of VAT collection]. Moscow, M-Logos Publ., 2017, 127 p.
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  7. Kharitonova Yu.N., Chueva A.V. [Analysis of the effectiveness of VAT due to the introduction of digitalization of tax administration]. Ekonomika i predprinimatel'stvo, 2023, no. 3, pp. 1278-1282. (In Russ.)
  8. Gorbunova E.E., Nikulina S.N., Butyugina A.A. [Automation of accounting in non-profit organizations]. Aktual'nye voprosy sovremennoi ekonomiki, 2021, no. 9, pp. 496-506.
    (In Russ.)

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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