ACCOUNTING AND TAXATION OF FINAL PRODUCTS SALE AT PRICES LOWER THAN ORDINARY PRICES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 8
Abstract
The main purpose of this work is to study and improve methodological principles of accounting and taxation of operations for the sale of finished products at prices lower than their usual level. As a result of the study, it was found that the accounting and taxation of operations for the sale of finished products at prices below their usual level are poorly understood, and the tax legislation of Ukraine contains a number of shortcomings, which need to be addressed. Thus, in the work the method of accounting and taxation of operations for the sale of finished products at prices below their usual level for physical and legal persons -residents is developed, depending on the degree of their connection with the enterprise-seller and the need to supplement the Tax Code of Ukraine, in terms of administering the corporate profit tax, is justified, in particular, the necessity to supplement the paragraph 139 of the Tax Code of Ukraine
Authors and Affiliations
O. O. Sidorenko
Keywords
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