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BUSINESS INFORM №9-2011ABSTRACTS AND INFORMATION ABOUT AUTHORS
41
Section: Finance, Money Circulation and Credit Kosareva I. P., Chemchikalenko R. A., Fesenko E. M. Influence of the new Internal revenue code on the fiscal loading of enterprises (p. 154 - 158)
In the article influence of the new Internal revenue code is analysed on the fiscal loading of enterprises. A conclusion is done that the basic role of the state in a tax policy is creation of the transparent and effective tax system.
Kosareva Iryna P. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Finance and Credit, Kharkiv Institute of Finance of the Kyiv National University of Trade and Economics (5 Pletnovskyi Lane, Kharkіv, 61003, Ukraine) Email: [email protected] Chemchikalenko Ruslan A. – Candidate of Sciences (Economics), Deputy of Dean of Faculty of Finances, Kharkov Institute of Finances of Ukrainian State University of Finances and International Trade Fesenko Ekaterina M. – student, Faculty of Finances, Kharkov Institute of Finances of Ukrainian State University of Finances and International Trade
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Reference to this article: Kosareva, Iryna P., Chemchikalenko, Ruslan A., and Fesenko, Ekaterina M. (2011) “Influence of the new Internal revenue code on the fiscal loading of enterprises.” Business Inform 9:154–158.
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