OPTIMIZATION OF ADMINISTRATION AND ACCOUNTING OF CORPORATE PROFIT TAX

Author:

Zhavoronok Artur, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubinskyi Str., Chernivtsi, Ukraine).

Khrystyna Zhyriada, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubinskyi Str., Chernivtsi, Ukraine).

Language: ukrainian

Annotation:

The problem of improvement of the taxation of corporate profits is relevant, due to the transition of the world society to a new model of innovative economic development, energy saving production, etc. The purpose of the article is to substantiate the theoretical principles and directions of optimization of administration and accounting of the corporate profit tax in Ukraine. The article deals with the investigation of the concept of the corporate profit tax, its role, function, object, and subjects. The main task of profit in the economy with market relations is determined. The positive and negative aspects of this type of taxes have been analyzed. The main principles on which the corporate profit tax is based have been indicated. In the course of the research, it is determined that the corporate profit tax in Ukraine, besides fiscal importance, is characterized by the possibility of regulation and stimulation of entrepreneurial activity.

Key words:

profit tax; principles; functions; analysis; dynamics; tax debt; general taxation system

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