IMPROVEMENT OF ACCOUNTING AND TAXATION OF DIVIDENDS
Journal Title: Сталий розвиток економіки - Year 2017, Vol 34, Issue 1
Abstract
Purpose is to explore the features of accounting and taxation of dividends for the payment, identify their weaknesses and search for ways to improve accounting and taxation mechanism dividends. Methodology of research. In the study used the general scientific and specific methods: logical analysis, system approach, synthesis, induction and deduction, synthesis – in the study of the legal basis and grounds dividends, characteristics of accounting and taxation; abstract and logical – in a synthesis of theoretical positions and forming opinions and suggestions. Findings. The essence of the concept of "dividends", his interpretation of various regulations was analyzed. It covers the main legal aspects grounds and procedure of calculation and payment of dividends by issuers. Established that the tax burden on people with low incomes remains high, which adversely affects their quality of life, while more affluent citizens pay tax on passive income (and not only) at low rates. A balance tax income from wages and unearned income from activity by increasing tax rates on passive income to 20%. The accounting and mechanism of taxation of dividends by withholding individuals and legal entities, including non-residents was examined. Deficiencies were identified mechanism of taxation, particularly for entities – the single tax payers and practical recommendations for improving accounting and taxation of dividends. Originality. Overview mechanism of taxation of dividends in their payments to individuals, legal persons resident and legal entities – residents and account for these groups. Proposals for improving accounting and taxation of dividends were developed. Practical value. The results of research aimed at improving the accounting and taxation of dividends; submitted proposals can be implemented by legislative changes and used entities (issuers) in the management accounting.
Authors and Affiliations
Valentyna Pomulieva, Dariia Remeniuk
Keywords
Related Articles
- EP ID EP322363
- DOI -
- Views 108
- Downloads 0
THEORETICAL AND METHODOLOGICAL BASIS OF THE STATE POLICY OF IMPORT SUBSTITUTION: THROUGH THE PRISM OF ENSURING THE ECONOMIC SECURITY OF THE STATE
Purpose – scientific substantiation of the theoretical and methodological basis of the state policy of import substitution through the prism of ensuring the economic security of the state. Methodology of research. To ach...
METHODOLOGICAL APPROACHES CONCERNING THE USE OF DEPRECIATION AS A SOURCE OF REPRODUCTION OF FIXED ASSETS AT THE AGRICULTURAL ENTERPRISES
Purpose. The aim of the article is the development of theoretical, methodological provisions and practical recommendations on forming foundations of efficient use of funds of depreciation as a source of reproduction of f...
MOTIVATION OF LABOR: APPROACHES TO INTERPRETATION
Purpose is to generalize the approaches to the interpretation of the concept of "motivation of labor" and to propose its own definition. Methodology of research. In the process of research, the following methods were use...
PROBLEMS AND PROSPECTS OF INTERNATIONAL MARKETING DEVELOPMENT IN TERMS OF INTEGRATION
Purpose – tо research problems and prospects of international marketing development in terms of integration for expansion of opportunities for further fundamental elaborations in this direct. Methodology of research. Co...
ORGANIZATION OF ACCOUNT OF CURRENT NON-MONEY ASSETS
Purpose. The aim of the article is to study of the process of accounting of non-monetary assets of the enterprise. Methodology of research. The following instrumental methods of scientific research are used to achieve th...