Особливості виплати дивідендів ТОВ і АТ: порівняльний аспект

Abstract

Досліджено суть поняття дивідендів та визначено ключові умови для їх виплати залежно від типу товариства. Наведено порядок нарахування, оподаткування та виплати дивідендів з урахуванням особливостей акціонерного товариства та товариства з обмеженою відповідальністю. Проведено порівняльний аналіз виплати дивідендів товариства з обмеженою відповідальністю та акціонерного товариства з метою виявлення відмінностей та особливостей їх обліку та оподаткування.

The purpose of creating and operating any business entity is profit making. Corporate rights subjects have the right to receive income from participation in the company – dividends; the strategic company development and its investment attractiveness for potential investors depend on the dividends’ payment level. The purpose of the study is substantiation of the dividends’ payment key points, depending on the company’s type, accrual procedure, taxation and dividends’ payment with taking into account the joint stock company and limited liability company characteristics. The conducted research allows stating that the features of accrual and payment of dividends depend, first of all, on the entity’s organizational form. The dividends’ concept essence and the key points of their payment are researched depending on the company’s type. Restrictions, periodicity and forms of dividends’ payment are presented depending on the company’s type. The algorithm which takes into account the order of accrual, taxation and payment of dividends on the base of the joint stock company and limited liability company characteristics are developed. The features of accrual and payment of dividends for joint stock companies and limited liability companies are systematically organized. The differences and features of dividend accounting and taxation were identified. The analysis of the scientific literature and the Ukrainian legislation allow generalizing the procedure for calculating and paying dividends in the form of the actions algorithm and establishing differences between LLC and JSC in terms of accrual and payment of dividends, in particular: in the LLC dividends may be paid for any period which is multiple of the quarter, unless otherwise provided by the charter that is, without certain requirements and restrictions and it is opposed to the joint stock company, in which the law establishes the frequency of payments (once a year); JSC can only pay dividends in cash. In LLC it is possible to pay dividends in other forms (natural form) under the unanimous decision (except LLC which are payers of a single tax); LLC has no right to pay dividends to participants who didn’t make contribution to the share company capital. JSC has much more restrictions; the decision about the accrual and payment of dividends for both JSC and LLC is made by the general meeting of participants and formalized by the minutes.