id: 35815
Title: Charitable activities of economic entities during the period of martial law in Ukraine: essence and regulatory and accounting aspects
Authors: Podolianchuk O., Ozeran A., Myskiv L.
Keywords: charitable activity, charitable assistance, documentation, accounting
Date of publication: 2024-05-13 10:28:31
Last changes: 2024-05-13 10:28:31
Year of publication: 2023
Summary: The full-scale invasion of Russia on the territory of Ukraine caused a significant need for additional resources, which began to come from foreign countries, international partners, and from the Ukrainians themselves. The purpose of the study is to develop a method of accounting for charity donations to the Armed Forces of Ukraine and to substantiate recommendations regarding their accounting display by business entities. The task of the article is to reveal of the content and research of the normative and legal framework for the regulation of charity activities, characteristics of the current system of accounting for charity expenses, with the aim of identifying problematic issues in the conditions of martial law. The forms of charity (volunteer, humanitarian, philanthropic) are characterized and the types (charitable donation, charitable grants, public collection of charitable donations, charitable servitudes and charitable endowments) and methods of charity activity are substantiated. The characteristic features of charitable assistance are substantiated: voluntariness, selflessness, purposeful activity. The need to regulate certain provisions and clarify the terminological apparatus in the field of charitable activities at the level of current legislation is substantiated. It is proposed to clarify the legislative definition of the content of the category "charitable activity (charity)" and introduce additions to the legislative documents of the terms "charitable assistance", "humanitarian activity", "patron", "patronage assistance". The revenues of the consolidated state budget of Ukraine in the period from 2014, from the beginning of the occupation of certain territories of Ukraine by the Russian Federation, until now have been analysed. Problematic aspects of the accounting of charitable assistance provided by business entities for the needs of the army are identified and the relevance of solving this methodological issue is substantiated. The obligation to document charitable donations for the benefit of the army with standard forms of documents and the Act of acceptance and transfer of humanitarian (charitable) aid is substantiated, which will confirm the fact of providing charitable aid, ensure the legitimacy of the operations carried out and reduce abuses in this area. The main accounting stages of the provision of charitable assistance are highlighted. The practical value of the study lies in the development of proposals regarding the accounting system for charitable donations to the Armed Forces of Ukraine, which will contribute to reducing the risks of erosion of the tax base by business entities, as well as increasing the level of information provision for stakeholders at various levels of management.
URI: http://socrates.vsau.org/repository/getfile.php/35815.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Proceedings of the 2023 International Conference “Economic science for rural development”. 2023. № 57. P. 474-484. DOI: 10.22616/ESRD.2023.57.047
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