Международная и отечественная практика учета НДС

Abstract

This article discusses the international and domestic practice of VAT accounting in the Republic of Moldova. The article discusses the origin and first mention of VAT in the world, its initial accounting methods and the evolution of this tax. The article presents the rates of value added tax on the example of 2023 for a number of countries for comparison with the Republic of Moldova, determining the consequences of these fixed rates and the impact on the economic sector of the countries of the world. All the facts and aspects of the impact of VAT on the development of all sectors of the economy and the need to take it into account at the present time are noted. At the end of the article, based on the studies of international practice, a number of changes are proposed, which, according to the authors, will improve the accounting and submission of financial statements to the relevant authorities, which in turn optimizes the system for filing financial statements of VAT payers in the Republic of Moldova, as well as optimizes the components of the tax RM systems. CZU: 336.226.322(100+478); JEL: M41; DOI: https://doi.org/10.53486/issc2023.26