RELEVANT ISSUES OF ACCOUNTING AND TAXATION IN THE AGRARIAN SECTOR OF THE ECONOMY IN THE CONDITIONS OF EUROPEAN INTEGRATION
Journal Title: Бізнес-навігатор - Year 2018, Vol 1, Issue 44
Abstract
The article analyses changes that took place in the system of taxation and accounting of agricultural enterprises of Ukraine. The estimation of the modern system of taxation of enterprises of agrarian sector of the economy in Ukraine is given. Flaws of tax innovations and their influence on tendencies of economic development of agrarian enterprises are determined. Peculiarities of forming financial results of agrarian enterprises are outlined and the main aspects of the accounting of long-term biological assets in the context of the application of general taxation system are outlined taking into account changes in the current legislation. Directions of development of the taxation system in the agrarian sector of the economy are proposed.
Authors and Affiliations
T. P. Dobrunik
Keywords
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- EP ID EP659498
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