Problematic Aspects of the Calculation and Payment of Military Duty
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2014, Vol 26, Issue
Abstract
The purpose of this article is to determine the order of calculation, collection and payment of military duty, analyze the shortcomings of tax laws and regulations and identify the ways of their elimination. The elements of military duty, which determine the order of its calculation and payment, namely object, tax rate, payers have been disclosed. The responsibilities of tax agents who are involved in the mechanism of calculation and payment of military duty have been defined. The procedures of accounting of calculation and payment of military duty and the procedures of tax reporting have been analyzed. Examples of collection charges under various types of income and the conditions of their charges have been disclosed. The shortcomings of tax laws and regulations and the ways of their elimination have been distinguished. The necessity of providing not only the completeness of calculation and payment of military duty, but also its intended use have been substantiated
Authors and Affiliations
Ludmila Ostryvna
Keywords
Related Articles
- EP ID EP355290
- DOI -
- Views 101
- Downloads 0
The Main Aspects of Internal Audit as a Part of the Audit System
The aim of this article is generalization of scientific positions on the definition of internal auditing, the selection criteria for its delimitation with external audit, as well as study the role of internal audit in mo...
Conduct cost analysis of enterprise business practices and diversifying production
This paper proposes an integrated approach to the regular economic analysis at the enterprise and diversification of its production process. The types of diversification strategies in the enterprise. The necessity of car...
Neural Artificial Networks as an Effective Tool for Adaptive Forecasting in the Agrarian Sector of the Economy
The purpose of the article is to provide scientific and methodological substantiation and development of a model for predicting the development of agricultural production in the Kirovohrad region on the basis of the appl...
Human Capital of the Region: the Danger of Personnel Catastrophes
The signs of personnel catastrophes in Ukrainian enterprises are threatening their further effective functioning, stable development of the regional economy. The study of the origins of personnel disasters and the develo...
Проблемні аспекти розвитку системи загальнообов'язкового державного пенсійного страхування в Україні
В статті характеризується солідарна система загальнообов'язкового державного пенсійного страхування в Україні. Досліджуються основні фактори, які впливають на дефіцит Пенсійного фонду України. Обґрунтовуються чинники, як...