BUSINESS INFORM №9-2014

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48

Section: Finance, Money Circulation and Credit
UDC 336.2
Shmichkova I. Y.
Taxation of Profits of Companies: Analysis of the Application in Ukraine (p. 278 - 285)
The article analyzes the current state of corporate taxation on the basis of the Tax Code, in particular, highlighted the advantages and disadvantages of the administration system. The system of potentials of corporate income tax, which are incorporated in its essence, the effective implementation of which will contribute to a much greater impact on its administration. Characterizing the potentials described as a system is possible not only by the increase of the effect that they perform to each other, but also the direction of the impact that can be achieved from their complex. A retrospective analysis of the tax base income of enterprises, which were applied during the period of independent Ukraine, and established the specificity of each of the six stages was conducted. Analyzing the use of "tax base" in the legislation, highlighted typical methods of expansion (reduction) through the use of incentives as a general nature and relate to specific sectors, in order to achieve goals such as innovation, social services, environment, support for entrepreneurship.
Keywords: corporate income tax, the tax base, the system of potentials, income tax
Fig.: 8. Tabl.: 1. Bibl.: 9.

Shmichkova Inna Yu. – Lecturer, Department of Accounting, Audit and Information Technology, Vinnitsa Cooperative Institute (59 Frunze Str., Vinnytsia, 21009, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Shmichkova, Inna Yu. (2014) “Taxation of Profits of Companies: Analysis of the Application in Ukraine.” Business Inform 9:278–285.

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