CLASSIFICATION OF THE INSTRUMENTS OF BUSINESS ENTITIES DEBT FINANCING BY THE TAX IMPLICATIONS OF CREDIT RELATIONS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 2
Abstract
The content of the business entities debt financing as a totality of economic relations arising within the mobilization process of borrowed financial resources, which are necessary to cover the current needs of economic activity and to ensure the further development of the enterprises, has been investigated and identified. The classification of instruments of business entities debt financing by the tax implications of credit relations has been developed. It is established that unfavorable tax implications, create artificial fiscal obstacles to the development of some instruments of debt financing in Ukraine.
Authors and Affiliations
O. M. Chubka, L. P. Bondarenko, N. B. Yaroshevych
Keywords
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