Comparative legal characteristics of the tax on enterprise proceeds and immediate taxes in Ukraine
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2017, Vol 27, Issue
Abstract
The article compares the legal characteristics of corporate income tax and indirect taxes in Ukraine. The scientific works of contemporary authors and the norms of the current legislation are analyzed in view of the aforementioned issues. It is noted that the most similar are taxes of one group. It is noted that according to the mechanism, the corporate profit tax is closest to the personal income tax. It is established that the current tax legislation regulating the procedures for payment, accounting and reporting on corporate profit tax contains provisions to the sections that govern other payments. Own conclusions have been made regarding the main problems of legal regulation of corporate profit tax and value added tax, as well as proposed amendments and additions to the current legislation in order to improve and optimize the legal regulation of social relations that arise in this area.
Authors and Affiliations
С. О. Лук`янцев
Keywords
Related Articles
- EP ID EP467136
- DOI -
- Views 95
- Downloads 0
Place of State Fiscal Service of Ukraine in the Process of Realizaton of Financial Security of the State
This article determines the place and role of the State Fiscal Service of Ukraine in the process of implementation of financial security of the state. Comparative legal analysis of the legislation of Ukraine was conducte...
Implementation certain groups of court orders in civil proceedings to which the law does not provide a procedure execution
The paper highlights the current issues of implementation of court orders in civil proceedings, for which the law does not provide a procedure execution. The specified regulatory legal gaps in this area, found ways to ov...
On the need to ensure the rights of business entities on funds from current accounts in the event of banks’ insolvency
The article analyzes the problems of loss by business entities of funds on current accounts during bankruptcy of banking institutions. It is concluded about the injustice and inconsistency of the provisions of the legisl...
Specifics of state management of agrarian science
The article defines the specifics of the state management of agrarian science by formulating the main priority tasks in this field. Support for the innovative development of agricultural production should be ensured by t...
Legal mechanism of access to environmental information
The article deals with legal mechanism of access to environmental information in the system of central government bodies. Legal regulation of activity of bodies of environmental monitoring system in relation to the Law o...