THEORETICAL FORMS OF USE OF FOREIGN EXPERIENCE FOR HARMONIZATION OF ACCOUNTING AND TAX ACCOUNTING OF ACTIVITIES OF COMPANIES ‘COMPANIES IN UKRAINE
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 11
Abstract
The peculiarities and role of accounting and tax in the activity of enterprises associations are determined in the article. Based on the index of human development, GDP per capita and tax burden, countries with Continental and Anglo-Saxon accounting models are described. An algorithm for determining Ukraine’s membership to a certain group of countries is proposed.
Authors and Affiliations
D. S. Pogribnyak
Keywords
Related Articles
- EP ID EP637605
- DOI -
- Views 71
- Downloads 0
ENSURING THE COMPETITIVENESS OF RAILWAY TRANSPORT AS A MAJOR COMPONENT OF ITS ECONOMIC SECURITY
Rail transport is the sphere of the national economy, which directly influences the ensuring of economic security, which means that this type of transport must be among the most competitive of other transport modes. In c...
DIRECTIONS OF INCREASING THE COMPETITIVENESS OF THE DAIRY PRODUCTION OF UKRAINE IN THE CONDITIONS OF EUROPEAN INTEGRATION
The theoretical bases of increasing the competitiveness of milk production in accordance with the European quality standards are investigated. The performed calculations established that the milk quality decrease and its...
THEORETICAL AND METHODOLOGICAL APPROACHES CONCERNING FORMATION AND OPTIMIZATION OF SYSTEM OF INTERPRISES LOGISTIC SERVICE
In the article there are viewed the theoretical and methodological approaches of the formation and optimization of the system of the logistic service of enterprises. The author pays great attention to the need of optimiz...
THEORETICAL APPROACHES TO THE DEFINING OF SOCIAL BANKING CONTENT
It’s researched the theoretical issues of social banking, the history of its origin. The allocation of additional social functions of banks is defined. It’s analyzed the statistical data on P2P social operation and banki...
SYSTEMATIZATION OF MODERN METHODS OF ENTERPRISES COMPETITIVENESS ASSESSMENT
The article describes the various methods of assessing the competitiveness of the firm. As a result of study of these approaches formulated benefits and disadvantages of systematized main groups of methods and justified...