Problematic Aspects of the Calculation and Payment of Military Duty Cover Image

Проблемні аспекти нарахування та сплати військового збору
Problematic Aspects of the Calculation and Payment of Military Duty

Author(s): Ludmila Ostryvna
Subject(s): Economy, National Economy, Business Economy / Management, Micro-Economics, Public Finances, Accounting - Business Administration, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: Taxes; government revenues; military duty; salary

Summary/Abstract: The purpose of this article is to determine the order of calculation, collection and payment of military duty, analyze the shortcomings of tax laws and regulations and identify the ways of their elimination. The elements of military duty, which determine the order of its calculation and payment, namely object, tax rate, payers have been disclosed. The responsibilities of tax agents who are involved in the mechanism of calculation and payment of military duty have been defined. The procedures of accounting of calculation and payment of military duty and the procedures of tax reporting have been analyzed. Examples of collection charges under various types of income and the conditions of their charges have been disclosed. The shortcomings of tax laws and regulations and the ways of their elimination have been distinguished. The necessity of providing not only the completeness of calculation and payment of military duty, but also its intended use have been substantiated