![\"\"](\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-734x1024.jpg\")
<\/figure>\n\n\n\nTheory and practice of intellectual property
\u2116 5 \/ 2021<\/p>\n\n\n\n
ISSN (Print) 2308-0361
ISSN (Online) 2519-2744<\/p>\n\n\n\n
![\"\"](\"https:\/\/test.inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153.png\"){kind=icon}
PDF (Ukrainian)<\/a><\/div>\n<\/div>\n\n\n\nDOI: https:\/\/doi.org\/10.33731\/52021.244522<\/a><\/p>\n\n\n\n Published \u00a0\u00a0\u00a0\u00a0\u00a02021-11-17<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n<\/div>\n\n\n\n Economic and legal aspects of the use of computer programs<\/strong><\/p>\n\n\n\n Yuliia Borko<\/strong> <\/p>\n\n\n\n Abstract There has been determined the need to improve economic and legal regulation of the creation and use of computer programs in the economic activities of companies in terms of taxation.<\/p>\n\n\n\n Keywords: <\/strong>computer program, economic and legal regulation, taxation, license agreement, initial cost, value added tax, royalties<\/p>\n\n\n\n References<\/strong><\/p>\n\n\n\n \u041f\u0430\u0441\u044c\u043a\u043e \u0422. \u0413. \u041a\u043e\u043c\u043f\u2019\u044e\u0442\u0435\u0440\u043d\u0456 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0438 \u0442\u0430 \u0457\u0445 \u043f\u0440\u0430\u0432\u043e\u0432\u0430 \u043e\u0445\u043e\u0440\u043e\u043d\u0430. \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u00ab\u041f\u0440\u043e \u0430\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u043f\u0440\u0430\u0432\u043e \u0456 \u0441\u0443\u043c\u0456\u0436\u043d\u0456 \u043f\u0440\u0430\u0432\u0430\u00bb. \u0414\u043e\u0433\u043e\u0432\u043e\u0440\u0443 \u0412\u041e\u0406\u0412 \u043f\u0440\u043e \u0430\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u043f\u0440\u0430\u0432\u043e. \u0426\u0438\u0432\u0456\u043b\u044c\u043d\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 435-IV \u0432\u0456\u0434 16.01.2003 \u0440. \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 8 \u00ab\u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438\u00bb, \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043e \u043d\u0430\u043a\u0430\u0437\u043e\u043c \u041c\u0456\u043d\u0444\u0456\u043d\u0443 \u0432\u0456\u0434 18.10.1999 \u0440. \u2116 242. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u0406\u0437 \u0437\u043c\u0456\u043d\u0430\u043c\u0438 \u0456 \u0434\u043e\u043f\u043e\u0432\u043d\u0435\u043d\u043d\u044f\u043c\u0438. Theory and practice of intellectual property\u2116 5 \/ 2021 ISSN (Print) 2308-0361ISSN (Online) 2519-2744 DOI: https:\/\/doi.org\/10.33731\/52021.244522 Published \u00a0\u00a0\u00a0\u00a0\u00a02021-11-17 Economic and legal aspects of the use of computer programs Yuliia BorkoUkrainehttps:\/\/orcid.org\/0000-0003-2842-4502 AbstractThe article deals with the economic and legal aspects of using computer programs in business operations. In particular, certain problems of taxation relating to the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-9500","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/9500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/comments?post=9500"}],"version-history":[{"count":2,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/9500\/revisions"}],"predecessor-version":[{"id":9502,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/9500\/revisions\/9502"}],"wp:attachment":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/media?parent=9500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\"](\"https:\/\/inprojournal.org\/wp-content\/uploads\/2025\/11\/CC-2.png\")
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Ukraine
https:\/\/orcid.org\/0000-0003-2842-4502<\/a><\/p>\n\n\n\n
<\/strong>The article deals with the economic and legal aspects of using computer programs in business operations. In particular, certain problems of taxation relating to the creation and use of computer programs are considered. There have been considered ways and means of representations in the accounting of the following operations: purchase of intellectual property rights to a computer program, supply of a computer program from a non-resident (resident) to a resident. The principles of the formation of the cost of a computer program, depending on the terms of purchase, have been outlined. The has been defined the concept of royalties from the use of a computer program in the economic activity of an enterprise. The article indicates that the supply of services (performance of work) related to software products and that introduce changes to the software are deemed to be any updates, changes, additions to expand their functionality. Such an operation is referred to as the supply of software products using IT benefits. The supply of services that do not introduce changes, namely: installation, configuration, testing, identification and rectification of deficiencies, information, and consulting support is referred to operations that are subject to VAT at the general rate. The article states that VAT is charged on operations for the supply of software products from a non-resident (resident) to a resident in the customs territory (customs territory) of Ukraine, which, in turn, is not subject to VAT. At the same time, if as a result of the provision of technical support services for software products (including software products provided for use under the license agreement) there are no changes in software products (for example, training staff to work with the program, installing the program, configuration of office equipment, etc.), then operations for the provision of such services are subject to VAT in the generally established manner in the amount of 20 percent.<\/p>\n\n\n\n
https:\/\/ukrainepravo.com\/legal_publications\/essay-on-it-law\/it_law_pasko_pc_software_legal_protection<\/a><\/p>\n\n\n\n
http:\/\/zakon2.rada.gov.ua\/laws\/show\/3792-12<\/a><\/p>\n\n\n\n
https:\/\/zakon.rada.gov.ua\/laws\/show\/995_770#Text<\/a><\/p>\n\n\n\n
https:\/\/zakon.rada.gov.ua\/laws\/show\/435-15#Text<\/a><\/p>\n\n\n\n
https:\/\/zakon.rada.gov.ua\/laws\/show\/z0750-99#Text<\/a><\/p>\n\n\n\n
https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17<\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"