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 196
- Downloads 0
Problems of factorgapic display of human capital in accounting and reporting
Human capital is the main resource of micro and macroeconomic development and requires information provision on development trends. Such provision is the responsibility of the accounting and reporting, which should be im...
«Critique of bourgeois theories»: an attempt of retrospective justifing or repent?
The particular features, negative and positive consequences of so-called critics of bourgeois finance theories are considered and determined. This specific genre was used toward themes of theory and practice of the gover...
Regional analysis of the indicators of the public joint stock company «National Shareholder Company «Naftogaz Ukraine»
The paper analyzes the state, development trends and key indicators of the National Joint-Stock Company Naftogaz Ukrainy Public Joint Stock Company. The regression-correlation analysis of the indicators of the public joi...
Organization of electronic accounting for products of forest agriculture of wooden origin
The article highlights the peculiarities of electronic accounting organization of forestry products of wood origin in the use of Pocket PC, implemented in forestry enterprises. The technology of electronic accounting of...
Ways of bringing customs post-clearance audit to european standards
The paper analyzes national and European regulatory legal instruments provided for customs post-clearance audit as the form of customs control. The article researches the essence of customs post-clearance audit in EU sta...