TAXATION OF CORPORATE PROFITS: APPLICATION PRACTICE IN UKRAINE
Journal Title: Молодий вчений - Year 2017, Vol 3, Issue 43
Abstract
In the article the current state of operation of corporate income tax in light of the tax reform. Overview of trends mechanism for collecting income tax, defined existing problems implementing the new model of collecting this tax, characterizes fiscal importance of this form of taxation in Ukraine. The dynamics of income tax rates for companies in Ukraine and European countries. The conclusion about the loss of tax revenue fiscal key role due to a state of the domestic economy and changes in tax collection mechanism. Outlined directions for further development mechanism levying corporate income tax in Ukraine with the European practice.
Authors and Affiliations
L. D. Tulush, I. M. Skiteckaya
Keywords
Related Articles
- EP ID EP645127
- DOI -
- Views 72
- Downloads 0
PROBLEMS ON THE WAY OF EMPLOYMENT RIGHTS FOR PERSONS WITH DISABILITIES
Investigated the theoretical question of the right to employment of persons with disabilities. Analyzed legislation on employment of persons with disabilities. Determined the factual issues of the right to work of person...
FLAX SEEDS – THE BIGGEST SOURCE OF BIOLOGICALLY ACTIVE SUBSTANCES
The chemical composition of flax seed is investigated. Determine the influence of flaxseed on human health. The positive effects of polyunsaturated fatty acids on the body have been analyzed. Fatty acid composition of li...
THE ROLE OF NATIONAL AGENCIES IN COMBATING ADMINISTRATIVE CORRUPTION OFFENSES
In the article the problem of corruption and prosperity administrative corruption offenses, the authorities who oppose corruption, the special role given to NAZCa, a newly created central authority. Also indicate the mai...
LINGUOPOETIC POTENTIAL OF ALLUSIVE UNITS IN THE FUNCTION OF ESTRANGEMENT (ON THE MATERIAL OF TEXTS OF UKRAINIAN MODERN ARTISTIC DISCOURSE)
The article is devoted to the analysis of poetic, cognitive and pragmatic parameters of allusion in the function of estrangement. Cognitive dissonance and semantic anomalies are qualified as the main criteria for the fun...
E-TRADE MARKET IN UKRAINE: CLASSIFICATION OF FORMATS
The author specified the terminology of the concepts "electronic commerce", "Internet commerce", "marketplace", "price-aggregator". The classification of e-commerce objects was developed. There are examples of such objec...