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
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