Special cases of operational property lease transactions’ accounting and taxation
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1
Abstract
Transactions of transferring the property on lease were always specific in respect of their accounting and taxation. Lease relations arise on the basis of lease contracts, civil law contracts, and the legal grounds for their conclusion are determined by civil legislation. At the same time, it is important who are the parties to the lease contract: physical or legal persons, what kind of taxation system is applied by the parties, what kind of lease, what conceptual basis for accounting is applied by one or another party to the lease agreement. This article studies the specifics of accounting and taxation of property lease transactions, in particular a specific case of transferring the property of minors on lease.
Authors and Affiliations
K. P. Proskura
Keywords
Related Articles
- EP ID EP491835
- DOI 10.33244/2617-5932.1.2017.176-186
- Views 162
- Downloads 0
Tax regulation in conditions of formation digital economy in Ukraine
The article is devoted to the study of the development of digital society and its impact on the national economy and governance of economic processes. The actual potential of introduction of digital technologies in the f...
Toolkit of neoclassical economic theory and its use in the economic theory of the law
Economic theory of law is a special scientific direction with its own subject and methodology. The subject of the study of economic theory of law is economic behavior, which is carried out under conditions of legal const...
Methodological approaches to statistical evaluation of effects aggressive tax planning
The article is devoted to coverage of developed OECD indicators for assessing the scale of aggressive tax planning so that on this basis to develop their own national model against such negative manifestations in the tax...
Essence and problems of the foreign trade of Ukraine
Investigate the main problems of Ukraine’s foreign trade. Survey of entering the world economy of Ukraine as a member of the global trade space. Identified solutions to existing problems of foreign trade of Ukraine and t...
Deposit policy of banks during transformation period in the banking system of Ukraine
Nowadays, banks are under adverse financial conditions and deposits are the most popular investment tool and a key component of the resource base of banks in Ukraine.The purpose of this article is to analyze a current st...