ORGANIZATION OF PHARMACY BUSINESS AND FEATURES OF ITS TAXATION

This article is about the peculiarities of conducting pharmacy activities in Ukraine. The historical path of the development of such activities and the growth of demand for goods and products of pharmaceutical enterprises is characterized. The essence of pharmacies and their main task has been studied. An analysis of the main functions of pharmacy establishments and the requirements for the conditions of carrying out pharmacy activities, such as certain technical equipment, requirements for personnel qualifications, requirements for the premises of the pharmacy establishment, sanitary conditions, location criteria, was carried out, which indicates a significant number of certain features of management that affect the accounting process and require its constant improvement. A broad classification of pharmacy establishments has been developed, in particular by the nature of activity, contingent and specificity. The procedure for opening a pharmacy from the point of view of an entrepreneur is presented. Special attention is devoted to the process of licensing the activities of pharmacies, which is related to the strict requirements of the basic legislation of Ukraine on health care and a significant number of relevant regulatory acts and requires careful control over the implementation of the pharmaceutical business, the essence, main functions of licensing and the order of the process of obtaining a license are defined. The regulatory legal framework under which pharmacies operate is considered, special attention is devoted to the Law «On Medicinal Products», which is considered the main one for this industry. Certain features of the taxation of pharmacy activity are outlined, which should be taken into account when forming a system of taxation by subjects of the pharmacy business, in particular, the presence of three different rates of value added tax and the cases of application of each of them. On the basis of the study of scientists' proposals, the main problems of pharmaceutical activity were highlighted and directions for improving the quality of accounting as an information system of the management decision-making process were developed.