Peculiarities of tax assessment and accounting of business reputation
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 1, Issue 86
Abstract
Annotation. The purpose of the paper is to study domestic and international tax practices, accounting and valuation of business reputation and its basis for corporate ethics. Methodology of research. The solution of the tasks posed in the article was carried out with the help of such general scientific and special research methods as: analysis and synthesis, systematization and generalization, dialectical approach. Findings. According to the results of the conducted research, was of accounting, that business reputation in Ukraine is not developing at a rapid pace, which indicates the existence of unrealized potential for its development. Practical value. The article substantiates that the introduction of the proposed measures will further stimulate the effective operation of businesses and increase their competitive positions in to market. The main scientific points of the article can be used in the practice of small businesses. The article describes international and Ukrainian practices of taxation, accounting and evaluation of business reputation and its basis in corporation ethics. The paper analytics specific differences of monosomatic enlisting of business reputation into the groups non-material assets, taxation and accounting in monetary expression on. The propositions on the ways of solving of problems of estimation and sources of formation of assets of reputation in qualitative expression were made.
Authors and Affiliations
N. Ilykhina
Keywords
Related Articles
- EP ID EP466360
- DOI -
- Views 78
- Downloads 0
Features of non-bank financial intermediaries consolidation in risky environment
Annotation. The purpose of the work is to identify the features and risks in the process of integrating non-bank financial intermediaries into a single conglomerate. Methodology of research. The solution of the tasks se...
Perfection of mechanisms of effective management by quality of labour on enterprises of tourism
The purpose of the article is to the study of problems of quality management of work of the enterprises of sphere of tourism, as well as search mechanisms for the effective quality management of labour as factor of incre...
Assessment of socio-economic features of the north regional market of housing property of Ukraine
Annotation. Purpose. The article analyzes socio-economic indicators that reflect the peculiarities of the Northern Regional Real Estate Market in Ukraine. Methodology of research. The objectives of the article implemente...
Problems and prospects of development the forms of retail consumer cooperatives in the rural consumer market
The purpose of the article is to develop a theoretical positions and practical recommendations on assessment of problems and prospects of development the forms of retail consumer cooperatives in the rural consumer market...
The role of checkback in the evaluation of procedures quality of primary control
Annotation. The subject of investigation is procedures quality of primary control. The purpose of research is a substantiation of the role of checkback in the evaluation of procedures quality of primary control. Methodol...