Accounting and taxation of the financial result of the enterprise in conditions of changes to tax legislation
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 11, Issue
Abstract
In this article the approaches and proposals of various scholars of economists concerning the reflection of the financial result of the enterprise's activity on the accounts of the account are researched. An algorithm for determining the object of taxation of income tax is presented in accordance with the National Accounting Standards and Tax Legislation of Ukraine.
Authors and Affiliations
Natalia Mykolaivna Selivanova, Iryna Oleksandrivna Bashynska, Olena Anatoliivna Hrabovenko
Solution of general task in improving of the methodology of the integrated economic diagnostics with the requirements of new stage economical development
In the scientific article the necessity of creativity to create a methodology of diagnosis, to build its scheme of different levels of management of modern information-oriented production is proved. It is grounded that m...
Immanent features of the investment policy of Ukraine in conditions of globalization
In the article there are considered immanent features of the investment policy of Ukraine in the conditions of globalization. Current state of investment policy in the state, highlighted problematic aspects of its develo...
Necessity and actuality the creation concept of financial investigation services
The article is devoted to determine the necessity for the creation of the new alternative to the tax police and the State Financial Inspection of Ukraine, as well as a separate subdivision of the SBU, for the purpose of...
Formation of financial envelope to provide the enterprise’s efficiency
The article substantiates the essence of the financial equilibrium of the enterprise. The research was conducted on the example of the manufacturing enterprise, an analysis of its financial and economic condition, the ma...
Definition of «cash flows» and their classification
The work of each enterprise is closely linked to the circulation of funds. The implementation of almost all operations arising in the course of an activity is impossible without the movement of funds, that is, without th...