Formation of taxable statements by a joint activity without creation of a legal entity in the conditions of application of progressive information technologies.

А. В. Дмитренко; М. О. Крутько

doi:10.26906/EiR.2018.4(71).1359

Authors

А. В. Дмитренко Poltava National Technical Yuri Kondratyuk University
М. О. Крутько Poltava National Technical Yuri Kondratyuk University

DOI:

https://doi.org/10.26906/EiR.2018.4(71).1359

Keywords:

joint activity, tax declaration, information technologies, taxation, value added tax

Abstract

The article focuses on the improvement of the management system at economic objects in the conditions of application of advanced information technologies. The peculiarities of accounting of joint activity in the case of existence of an agreement on joint activity without the creation of a legal entity are investigated. It is proposed to set up a computer program for the possibility of forming standard accounting reports and regulated reporting, which will allow to conduct a complete accounting of joint activities

Author Biography

А. В. Дмитренко, Poltava National Technical Yuri Kondratyuk University

PhD (Economic Sciences), Associate Professor, Associate Professor, Department of Accounting and Audit

References

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