??????? ?? ???????? ?? ?????? ?????????-??????????? ?????????????? ??????????????????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????? ?? ???????? ?? ?????? ?????????-??????????? ?????????????? ??????????????????????
Profit tax as the object of social and economic relations ?state?enterprise? |
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| Creator |
?????, ?.?.
Kucher, S.V. |
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| Subject |
????????
??????? ?? ???????? ?????????? ????? ????????????? ???????? ???????? ????????? ??????? profit profit tax tax risk taxation distribution of profit tax system |
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| Description |
??????? ?????????????? ??????? ??????? ?? ????????? ????????? ????????? ?? ??????????? ????????? ???????????? ??????? ????? ????????? ? ????????, ?????????? ?? ????????? ????? ????. ?????????? ??????? ?????????? ??????? ?? ???????? ?? ??????????? ??????????? ????????????? ???????? ??????????? ????? ?????, ??????????? ??????? ?? ???????? ??????? ????????????? ???????? ?? ????????. ???????? ???????????? ??????????? ??????? ?????????? ??????? ?? ???????? ????????? ????????? ????????? ??????, ?? ???? ??????? ?? ????????????, ???????????? ? ?????????? ???????, ? ????? ??????????? ???????, ?? ???? ??????? ??? ??? ????? ????????: ??????? ????????, ??????? ????????????? ?? ??????? ???????????. ????????? ??????? ???????? ??????? ????????? ???????? ????????? ?????????????? ? ??????? ??????? ?? ???????? ???????, ?? ???? ????????: ?????? ?????????, ??????? ?????????, ??????????? ???????????, ???????????? ???????? ?? ????????? ????????? ????????.
The current approaches to understanding of the category ?taxes? have been analyzed and the existence of dualistic nature of this category in legal, financial and accounting perspectives has been defined. Taking into account the history of appearance of profit tax and researching the features of profit taxation for enterprises from world countries, the existing systems of taxation for profit tax have been outlined. The research of characteristics of the national system of profit taxation made it possible to determine the tax risks incurred by state and enterprise functioning in tax system and the expenses incurred by state during the following relationship have been defined: expenses of control, expenses of self-limitation and expenses of divergence. The main elements of profit distribution by business entity in the form of profit tax for state have been defined. They include: object of distribution, subject of distribution, regulatory instruments, information component and the result of profit distribution. |
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| Date |
2016-04-11T13:09:08Z
2016-04-11T13:09:08Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2727
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
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| Publisher |
????
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