Dialectics of the mechanisms of formation of operating expenses and net profit
Journal Title: Наукові записки Міжнародного гуманітарного університету - Year 2017, Vol 27, Issue
Abstract
The dynamics of the leading indicator of the assessment of the financial state of the national economy of Ukraine for 2013-2015 is analyzed - the financial result of ordinary activity before taxation. Conclusions are drawn on the account of the objectivity of the indicators for certain types of economic activity. The recommendations on the improvement of the taxation system for profit tax were developed: the indicator of the financial result should be given the status of the object of taxation.
Authors and Affiliations
Л. І. Гладченко, Н. В. Гуманенко
Keywords
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