THEORETICAL PRINCIPLES OF THE UNIFORM SOCIAL CONTRIBUTION AND ITS DISPLAY IN THE SYSTEM OF ACCOUNTING AND CONTROL OF CALCULATIONS AND FINANCIAL RESOURCES OF THE ENTERPRISE
DOI:
https://doi.org/10.29038/2786-4618-2023-01-40-51Keywords:
single social contribution, financial resources, enterprise, accounting of payments, control over resources, social taxes of developed countries, organization of electronic document circulation, public sector of the economyAbstract
The article examines and summarizes the theoretical foundations of a single social contribution in Ukraine, taking into account new legislative changes. The purpose of the article is to substantiate the theoretical basis of the single social contribution in Ukraine, as well as its reflection in the system of accounting and control over the calculations and financial resources of the enterprise. The effectiveness of the introduction of a moratorium on documentary checks of the correctness of accrual, calculation and payment of social security for the period of the legal regime of martial law and state of emergency is substantiated. The characterization of the seven stages of the social insurance system in Ukraine “Basics of the legislation of Ukraine on mandatory state social insurance” and the reorganization of the Social Insurance Fund of Ukraine and the management of its executive directorate with joining the Pension Fund of Ukraine was carried out. The expediency of electronic document circulation, the exchange of electronic primary documents with counterparties, and the preservation of an electronic archive of documents using the “SOTA” Web service were explained. The procedure for displaying a single social contribution in the system of accounting and control over calculations and financial resources of the enterprise is disclosed. In particular, the correspondence of the accounts for the calculation and payment of the single social contribution, as well as the calculation of fines and fines related to violations of the legislation of Ukraine regarding the single social contribution in the financial accounting system, is provided. In the future, further scientific research should be conducted in the direction of a clear interpretation and demarcation of various categories related to a single social contribution; improving the level of efficiency of accounting and control over receivables and payables in terms of insurance settlements and their impact on the company's financial results; increasing the efficiency of the use of the company's financial resources through the modernization of their accounting and control methods based on the application of positive practical Ukrainian and international experience.
References
Didenko, Yu. Yu. (2013). Vydy sotsialnoho strakhuvannia z pozytsii sotsialno-trudovykh vidnosyn [Types of social insurance from the standpoint of social and labor relations]. Sotsyalnaia ekonomyka – Social economy, 2-3, 114-121. URL: http://nbuv.gov.ua/UJRN/se_2013_2-3_13 [in Ukrainian].
Zhurakovska, L. (2018). Deiaki pytannia diialnosti arbitrazhnoho keruiuchoho shchodo pereliku osib – platnykiv YeSV, vyznachenykh u Zakoni «Pro yedynyi sotsialnyi vnesok» [Some issues of the arbitration manager's activities regarding the list of persons – payers of the ESR, defined in the Law “On the Single Social Contribution”]. Yurydychnyi visnyk – Legal Bulletin, 4, 56-63. URL: http://nbuv.gov.ua/UJRN/urid_2018_4_11 [in Ukrainian].
Kmit, V. M., Kunashchuk, I. V. (2012). Otsinka funktsionuvannia yedynoho sotsialnoho vnesku v Ukraini ta napriamy vdoskonalennia systemy administruvannia sotsialnykh vneskiv [Assessment of the functioning of the unified social external environment in Ukraine and directions for improving the system of social internal affairs administration]. Naukovyi visnyk NLTU Ukrainy – Scientific bulletin of NLTU of Ukraine, 22.5, 204-212. URL: http://nbuv.gov.ua/UJRN/nvnltu_2012_22 [in Ukrainian].
Kuchma, O. L. (2020). Vplyv kryminalnoi vidpovidalnosti za ukhylennia vid splaty YeSV na popovnennia biudzhetu Pensiinoho fondu Ukrainy [The influence of criminal liability for evasion of the payment of ESR on the replenishment of the budget of the Pension Fund of Ukraine]. Yurydychna Ukraina – Legal Ukraine, 12, 107-109. URL: http://nbuv.gov.ua/UJRN/urykr_2020_12_23 [in Ukrainian].
Makarenko, A. P., Kotova, N. V. (2020). Udoskonalennia obliku i kontroliu opodatkuvannia ta splaty YeSV ta PDFO iz zarobitnoi platy pratsivnykiv subiektiv hospodariuvannia [Improvement of accounting and control of taxation and payment of state income tax and personal income tax from wages of employees of economic entities]. Efektyvna ekonomika – Efficient economy, 12. URL: http://www.economy.nayka.com.ua/?op=1&z=8428 DOI: https://doi.org/10.32702/2307-2105-2020.12.7 [in Ukrainian].
Marshavin, Yu. M. (2016). Teoretychni ta praktychni zasady otsiniuvannia ekonomichnoi efektyvnosti aktyvnykh prohram na rynku pratsi [Theoretical and practical principles of evaluating the economic effectiveness of active programs on the labor market]. Demohrafiia ta sotsialna ekonomika – Demography and social economy, 3, 186-198. URL: http://nbuv.gov.ua/UJRN/dse_2016_3_17 DOI: https://doi.org/10.15407/dse2016.03.186 [in Ukrainian].
Ocheretko, L. M., Stratulat, S. Yu. (2015). Vektory unifikatsii zvitnosti z PDFO ta YeSV [Vectors of the unification of reporting from the Personal Income Tax and State Tax Administration]. Innovatsiina ekonomika – Innovative economy, 5, 185-190. URL: http://nbuv.gov.ua/UJRN/inek_2015_5_37 [in Ukrainian].
Rainova, L. B. (2020). Reformuvannia YeSV v Ukraini: problemy i naslidky [Reforming the Church in Ukraine: problems and consequences]. Innovatsii: praktyka ta dosvid – Innovation: practice and experience, 17-18, 10-17. URL: http://nbuv.gov.ua/UJRN/ipd_2020_17-18_4 [in Ukrainian].
Soboleva, I. V., Loban, K. B. (2017). Stan ta perspektyva obliku rozrakhunkiv z oplaty pratsi ta narakhuvannia YeSV na pidpryiemstvi [The state and perspective of the accounting of payroll calculations and the accrual of social security at the enterprise]. Molodyi vchenyi – A young scientist, 6, 498-501. URL: http://nbuv.gov.ua/UJRN/molv_2017_6_115 [in Ukrainian].
Tymoshenko, O. S., Bairak, K. S. (2020). Vprovadzhennia yedynoho rakhunku dlia podatkiv ta YeSV [Implementation of a single account for taxes and Social Security]. Sotsialno-humanitarnyi visnyk – Social and humanitarian bulletin, 32-33, 198-200. URL: http://nbuv.gov.ua/UJRN/sochumj_2020_32-33_102 [in Ukrainian].
Bobra, M. (2018). Zarobitna plata: skilky podatkiv splachuie robitnyk u riznykh krainakh svitu [Salary: how much taxes a worker pays in different countries of the world]. Suspilno-ekonomichne vydannia «Vezha» – Socio-economic publication “Tower”. May 29. URL: https://vezha.net.ua/economy/zarobitna-plata-skilky-podatkiv-spl/ [in Ukrainian].
Pro zbir ta oblik yedynoho vnesku na zahalnooboviazkove derzhavne sotsialne strakhuvannia: Zakon Ukrainy vid 08.07.2010 r. № 2464-VI: iz zminamy ta dopov.: stanom na 20.06.2021 (2010) [On the collection and accounting of a single external environment for mandatory state social insurance: Law of Ukraine dated August 7, 2010 No. 2464-VI: with changes and additions: as of June 20, 2021]. URL: https://zakon.rada.gov.ua/laws/show/2464-17#Text [in Ukrainian].
Konstytutsiia Ukrainy. Zakon Ukrainy vid 28.06.1996 r. № 254k/96-VR: iz zminamy ta dopov.: stanom na 01.01.2020 (1996) [Constitution of Ukraine. Law of Ukraine dated 06/28/1996 No. 254k/96-ВР: as amended and supplemented: as of 01/01/2020]. URL: https://zakon.rada.gov.ua/laws/show/254%D0%BA/96-%D0%B2%D1%80#Text [in Ukrainian].
Pro Derzhavnyi biudzhet Ukrainy na 2023 rik: Zakon Ukrainy vid 03.11.2022 r. № 2710-IX (2022) [On the State Budget of Ukraine for 2023: Law of Ukraine dated November 3, 2022 No. 2710-IX]. URL: https://zakon.rada.gov.ua/laws/show/2464-17#Text [in Ukrainian].
Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakonodavchykh aktiv Ukrainy shchodo dii norm na period dii voiennoho stanu: Zakon Ukrainy vid 15.03.2022 r. № 2120–IX: stanom na 20.06.2022 (2022) [On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the validity of the norm for the period of validity of the Vienna State: Law of Ukraine dated 03/15/2022 No. 2120–IX: as of 06/20/2022]. URL: https://zakon.rada.gov.ua/laws/show/2464-17#Text [in Ukrainian].
Pro vnesennia zmin do nakazu Ministerstva finansiv Ukrainy vid 13 sichnia 2015 roku № 4: Nakaz Ministerstva finansiv Ukrainy vid 19.05.2021 № 278: stanom na 20.06.2022 (2022) [On amendments to the order of the Ministry of Finance of Ukraine dated January 13, 2015 No. 4: Order of the Ministry of Finance of Ukraine dated May 19, 2021 No. 278: as of June 20, 2022]. URL: https://zakon.rada.gov.ua/laws/show/2464-17#Text [in Ukrainian].
This work is licensed under a 