Taxation and Accounting Consulting in Business Management
Abstract
The article is devoted to a study of taxation and accounting consulting in Ukrainian business entities. The study puts emphasis on central provisions of accounting and taxation records in business management, requiring due consideration in enhancing business performance. It outlines problematic aspects in the accounting and taxation system, resulting from the impact of the full-scale Russian invasion of the Ukrainian territory and triggering rapid change in the extremely sensitive financial and economic environment, with elaborating on their reflection in the law.
It is shown that such fast flowing processes give rise to new flows of economic information, complicate mechanisms for the implementation of change and call for applications of a new toolkit designed to increase both the quality of accounting functions and tasks and the overall efficiency of business management system. In view of this, the need for using taxation and accounting consulting in Ukrainian business practices is demonstrated. The important role of consulting in business management when achieving strategic development goals is substantiated.
Downloads
References
2. Hubin, K. H. (2021). Shliakhy rozvytku marketynhovoho biznes-konsaltynhu v Ukraini [Ways for developing the marketing business consulting industry in Ukraine]. Ekonomichna teoriia ta pravo – Economic Theory and Law, 2 (45), 52-67. Retrieved from http://econtlaw.nlu.edu.ua/wp-content/uploads/2021/06/Economic-Theory-and-Law-2021-2.pdf [in Ukrainian].
3. Kosichenko, I. I. (2020). Stratehichni priorytety rozbudovy vitchyznyanoho konsaltynhovoho biznesu v suchasnykh umovakh. [The Strategic Priorities for Developing the Domestic Consulting Business in Modern Conditions]. Biznes Inform – Business Inform, 9, 270–276. DOI: https://doi.org/10.32983/2222-4459-2020-9-270-276 [in Ukrainian].
4. The Union of the Tax Advisers of Ukraine. All-Ukrainian civil organization. Retrieved December 24, 2023 from https://www.taxadvisers.org.ua/angliyska.html
5. Kolisnyk, H. M., & Levkulych, V. V. (2020). Stratehiia marketynhu oblikovykh konsaltynhovykh posluh [Marketing strategy of accounting consulting services in Ukraine]. Naukovyi visnyk Khmelnytskoho natsionalnoho universytetu. Seriia «Ekonomichni nauky» – Herald of Khmelnytskyi national university. Economic sciences, 4, 2 (284), 177–182. Retrieved from http://journals.khnu.km.ua/vestnik/wp-content/uploads/2021/11/vknu-es-2020-n-4-t2-284_30.pdf [in Ukrainian].
6. Satyr, L. M., Kepko, V. M., & Stadnik, L. I. (2020). Konsaltynh – efektyvnyi instrument orhanizatsii innovatsiynoi polityky pidpryiemnytskoi dialnosti [Consulting – an effective tool for organizing innovative policy of entrepreneurial activity]. Biznes-navihator – Business-navigator, 3 (59), 119–124. DOI: https://doi.org/10.32847/business-navigator.59-20
7. Podatkovyi kodeks Ukrainy: Kodeks vid 02.12.2010 r. № 2755-VI stanom na 24.12.2023 r. [Tax Code of Ukraine. Code of December 02, 2010 № 2755-VI as of December 24, 2023]. zakon.rada.gov.ua. Retrieved from https://zakon.rada.gov.ua/laws/show/2755-17#Text [in Ukrainian].
8. Tkachenko, N. M. (2020). Teoriia bukhhalterskoho obliku [Theory of accounting]. (2nd ed.). Kyiv: Alerta.
9. Voynarenko, M. P., Dzhuliy, V. M., Dzhuliy, L. V., & Yemchuk, L. V. (2019). Modeling of intangibleas sets development and improvement processesin the enterprise management. Periodicals of Engineering and Natural Sciences, 7, 2, 618–628. DOI: http://dx.doi.org/10.21533/pen.v7i2.561.g329
10. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukrainі: Zakon Ukrainy vid 16.07.1999 r. № 996-ХIV, stanom na 01.01.2024 r. [On Accounting and Financial Reporting in Ukraine. Law of Ukraine of July 16, 1999 № 996-ХIV as of January 01, 2024]. zakon.rada.gov.ua. Retrieved from https://zakon.rada.gov.ua/laws/show/996-14#Text [in Ukrainian].
Abstract views: 95 PDF Downloads: 69

