Personal income tax as a form of income taxation
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 3, Issue
Abstract
The article investigates the functioning of the tax on incomes of individuals in Ukraine as forms of income tax. On the basis of the obtained results, the authors proposed directions for improving the mechanism of this tax form in order to ensure the effective implementation of tax reform.
Authors and Affiliations
Tetiana Eduardivna Horodetska, Karyna Oleksiivna Zasiadko, Valentyna Hryhorivna Yaremenko
Creative accounting: creative approach or manipulation of accounting data?
The analysis of different approaches to the definition of creative accounting in the article is done, the types of creative accounting are highlighted. The reasons and results of the emergence of creative accounting are...
Economic sanctions in the arsenal of methods of trade-economic war
Introduction. The spread of anti-globalization tendencies and the imbalance of national interests cause tensions in international relations and lead to the escalation of inter-state trade conflicts. In the absence of mut...
Problems of small business in the field of tourism
Introduction. Tourism in Ukraine has been rapidly developing in recent years. Many businesses are beginning to engage themselves in this activity, most of which are small business representatives. However, the problems t...
The use of individual biogas installations in establishing of power supply system of rural territories
Introduction. Production of agricultural products stimulates the formation of the waste of vegetable and animal origin and as a result of their accumulation, the ecological situation of rural territories worsens. Therefo...
Problems of organization of receivables accounting at the agroindustrial complex enterprises
Introduction. The current economic situation in Ukraine requires from the agro-industrial complex the daily solving of many complicated tasks. One of the most important problems that needs immediate resolution is the pre...