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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ?????? ? ??????? ?????????? ???????????: ?????? ? ????????
Accounting for expenses in the system of tax settlements: theory and practice |
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| Creator |
??????????, ?????? ??????????
Lozynskyi, D.L. |
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| Subject |
???????
????? ?????? ? ??????? ?????????? ??????????? ??????? ???????????? ??????? ??????????????? ?????? ????????? ?????????????? ?????????? ????????????? ????????? expenses accounting for expenses in the system of tax settlements reform of the national accounting system asymmetry of accounting information post-recessionary economy |
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| Description |
?????????? ?????????? ????????? ????????????? ??????????? ???????? ? ?????????? ???????????? ? ????????????? ??????????????? ?????? ?????? ??? ????? ????????????? ? ????????? ?????????? ?????????? ??????????? ???????? ???????. ??????? ??????? ?????????? ? ???????????? ?????? ????????? ?? ?????????. ???????????? ????????????? ??????? ? ???????????????? ?????? ?????? ??? ????? ??????????????? ?????? ?? ?(?)?? ?? ???. ???????????? ??????????-??????? ??????????? ??????????????? ?????? ?????? ??? ????? ??????????? ?? ?????? ????????. ????????????? ????? ????????????? ?????????????? ?????? ? ??????? 19 ??????? ??????????????? ??????????? ?????? ??????, ? ????? ???????????? ???????????? ?? ?????? ??? ???? ????? ???????? ???????? ??????????????? ?????? ?????? ??? ????? ?????????????. ?????????????? ??????? ??????? ?????????? ????????? ?????? ?????????? ? ?????????? ???????????? ? ????????? ?????????? ?????????? ???????????. ???????? ??????? ???????? ????????? ??????????? ?????? ? ?????? ?????????? ???????????? ??????? ??????????????? ??????. ????????? ???????????? ???????????? ??????????????? ?????? ?????? ?? ??????? ???????????? ??????????, ? ????? ????????????? ????? ???????? ?? ?????????? ???????. ???????????? ????????????? ?????????? ??????? ? ?????????? ?????????? ???????? ????????? ??????????????? ?????? ??? ????????? ??????? ?????????????? ????????? ???????. The thesis is dedicated to the scientific grounding of theoretical statements and development of practical recommendations on improving accounting for expenses in the system of tax settlements. In the thesis an attempt to remove the existing uncertainties in the distinction between ?expenses? and ?costs? has been made. Artificial character and unreasonableness of differences in classification division of expenses for accounting according to National Accounting Provisions and National Tax Code have been grounded. Legal regulation of accounting for expense for purposes of calculating and paying taxes has been improved. The ways of simplification of organizational work in part of tax accounting for expenses have been proposed; the necessity and the way of modification of existing methods of accounting for expenses for tax purposes have been grounded. Possible areas for further simplification of accounting software in the context of calculating and paying taxes have been analyzed. The artificial character of separation of tax accounting in a separate subsystem of the national accounting system has been explained. The roots that cause transformation of accounting for expenses into source of asymmetric information have been determined; the ways to eliminate negative effects of such asymmetry have been showed. The significance of implementation of national reform to absolute unification of existing subsystems of accounting has been grounded for post-recessionary Ukrainian economy. |
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| Date |
2016-02-22T08:50:45Z
2016-02-22T08:50:45Z 2012-10-19 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1126
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| Language |
uk
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| Relation |
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| Publisher |
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