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
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