INFORMATION TRANSPARENCY OF THE ACTIVITY OF THE ENTERPRISE AS TAXPAYER: FINANCIAL REPORTING CAPABILITIES AND WAYS OF INCREASING OF ITS QUALITY
Journal Title: Science Review - Year 2018, Vol 4, Issue 1
Abstract
The article discloses the ways of ensuring information transparency regarding the tax relations of the enterprise in the system of financial reporting. It is substantiated that the necessity of disclosing information about tax relations of an enterprise is the result of such qualitative characteristics of financial reporting as appropriateness and two principles of its preparation: the principle of full coverage and the principle of continuous activity. The information about tax relations of a company which should be classified in the categories of events after the balance sheet date taking into account the requirements of tax legislation is disclosed. The format for disclosing information on the qualitative state of taxation at the enterprise in the notes to the financial statements is proposed taking into account the requirements of the Tax Code of Ukraine concerning the procedure of administering taxes, fees and obligatory payments.
Authors and Affiliations
Halyna Kuzmenko, Nataliia Shalimova
Keywords
Related Articles
- EP ID EP415499
- DOI -
- Views 129
- Downloads 0
THE TREND MYTHOLOGY IN THE RESEARCHING OF THE WESTERN SLAVIC STUDIES
The mentioned article investigated the problem mythology as a diverse source of plot threads and as a specific artistic system with its own laws and loses structure. Mythological text included a special mixture of figura...
FEATURES OF THE ORGANIZING LEISURE IN SMALL TOWNS OF KAZAKHSTAN IN 1955-1991 (BASED ON THE MATERIALS OF THE KENTAU)
Recently, researchers often turn to the history of everyday life, one of aspects which is the problem of organizing leisure. The leisure sphere, actively influencing the public consciousness and forming in it values, has...
ACCOUNTING OF TOLLING OPERATIONS
This article deals with the accounting issues in accordance with national accounting standard of the Republic of Uzbekistan importing raw materials and reprocessing services.
ПЕРСПЕКТИВИ ВИКОРИСТАННЯ ЛАЗЕРНОЇ ДОППЛЕРІВСЬКОЇ ФЛОУМЕТРІЇ В ПЕДІАТРИЧНІЙ ПРАКТИЦІ
The microcirculation system is an important link in the normal functioning of the child's body. As scientific studies show, the change in the functioning of the microcirculatory channel is one of the main mechanisms in t...
РОЖДЕНИЕ ОРКЕСТРА УЗБЕКСКИХ НАРОДНЫХ ИНСТРУМЕНТОВ
In Uzbekistan, for a long time, there was monophonic (unison) music. And they always played by ear. At present, there are two large directions of instrumental performance on folk instruments. The first is a traditional i...