PREPARING AND FILLING AN ENTERPRISE INCOME-TAX RETURN
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 4
Abstract
The article determines the fundamental positions using in the system of the tax accounting. It explores the essence of the tax accounting, as a basic document that exposes to the users information about the presence of obligations after every tax for period covered. The analysis of operating normatively-legal acts and Internal Revenue Code of Ukraine is conducted in relation to the features of presentation of the tax accounting from an income tax.
Authors and Affiliations
N. A. Bukalo
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