BUSINESS INFORM №11-2017

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57

Section: Finance, Money Circulation and Credit
UDC 657:336.2
Shot A. P., Sivak A. S.
The Changes in the Legislation on Taxation and Accounting in Ukraine (p. 380 - 388)
The article is aimed at analyzing and systematizing changes in the national legislation on accounting and taxation, which have been made since the beginning of 2017, and determining their impact on the further activity of enterprises in Ukraine in the conditions of the European integration. On the basis of research on the provisions of several laws of Ukraine, a more detailed analysis of the changes on taxation of economic entities was carried out. New approaches to accounting and financial reporting of economic entities in Ukraine have been systematized. The carried out analysis displays that today an active and purposeful legislative work is in progress in the direction of liberalization and modification of tax legislation, as well as bringing the legislation in the sphere of accountance in compliance with the requirements of the EU directives and international standards. Prospect for further research is studying of the results of implementation of these changes, beginning with 01.01.2018, and their impact on the activities of enterprises in Ukraine.
Keywords: accountance, European integration, legislation, international standards, taxation, enterprise, improvement.
Tabl.: 3. Bibl.: 8.

Shot Anna P. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Sivak Andrii S. – Master, Department of Accounting and Auditing, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Shot, Anna P., and Sivak, Andrii S. (2017) “The Changes in the Legislation on Taxation and Accounting in Ukraine.” Business Inform 11:380–388.

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