Transformation of the legalregulation of the enterprise revenue: tax and budgetary aspects
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 3, Issue
Abstract
The article is devoted to the scientific and analytical study of the specifics of transformational processes in the field of legal regulation of corporate profit tax in the context of tax and budget aspects of studying the raised issues. The author analyzes the scientific works of contemporary authors and the norms of the current legislation in view of the subject of the research by the author. The dynamics of the legal regulation of the corporate profit tax in Ukraine is determined. It is investigated how this payment is included in the system of sources of state revenue. It is noted that the corporate profit tax goes to the budgets of all levels, and in order to determine the budget the proceeds from the payment of taxes, in some cases, the entity that founded the payer matters. It is concluded that the quantitative and subjective criteria are used when forming the mechanism for distributing corporate profit tax.
Authors and Affiliations
С. О. Лук’янцев
Keywords
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