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
Keywords
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