UDC: 657
BBC: 65.052.2
Vasilyeva T.Yu., Maslova A.V.
Value added tax under the simplified taxation system: theoretical and practical aspects
Keywords: special tax regime, simplified taxation system, value added tax, value added tax deductions, tax rate, exemption from value added tax
Ensuring financial efficiency and legality of activities and maintaining reliable accounting records in accordance with legal requirements are among the priorities for a business entity. An important role in their solution is played by the theoretical analysis of tax reforms and their practical implementation in accounting. The purpose of the study is to identify and systematize the features of value added tax in applying a simplified taxation system and to determine the optimal approaches to organization of the accounting system. Materials and methods. The main sources of information are regulatory legal acts and publications in the field of accounting and taxation. Comparative and analytical methods were used in the course of the study. Results. An analysis was conducted of the tax reform that imposes a value added tax obligation on taxpayers under the simplified taxation system who exceed the established limits. A comprehensive algorithm of management decisions was developed, consisting of the stages of diagnosis, planning and adaptation of the accounting system. The factors influencing the choice of the optimal tax regime are determined, such as cost structure, customer base and the possibility of applying tax deductions. The developed recommendations make it possible to systematize accounting, optimize the tax burden and reduce costs when changing the tax system. Conclusions. The conducted research demonstrates that taxpayers in 2025 faced the challenge of choosing between maintaining a "hybrid" status under a simplified taxation system with the obligation to pay value-added tax and switching to a common taxation system. The developed algorithm of actions makes it possible to adapt step–by-step while minimizing risks, regardless of the chosen tax regime and assessing the tax consequences of each scenario, taking into account individual parameters – cost structure, customer base and the share of "input" value-added tax.
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About authors
- Vasilyeva Tatyana Yu.
- Candidate of Economics Sciences, Associate Professor, Department of Accounting and Electronic Business, Chuvash State University, Russia, Cheboksary (tanya-7878@mail.ru; ORCID: https://orcid.org/0009-0006-5667-6351)
- Maslova Anna V.
- Master’s Program Student, Economics Faculty, Chuvash State University, Russia, Cheboksary (maslova-anna-2002@mail.ru; )
Article link
Vasilyeva T.Yu., Maslova A.V. Value added tax under the simplified taxation system: theoretical and practical aspects [Electronic resource] // Oeconomia et Jus. – 2025. – №4. P. 17-24. – URL: https://oecomia-et-jus.ru/en/single/2025/4/2/. DOI: 10.47026/2499-9636-2025-4-17-24.
