Record Details

???????? ???????? ??????????? ?????? ??????? ? ??????????? ?????????????

Електронний архів Житомирського державного технологічного університету

View Archive Info
 
 
Field Value
 
Title ???????? ???????? ??????????? ?????? ??????? ? ??????????? ?????????????
The accounting policies of small businesses and tax optimization
 
Creator ?????, ???? ????????
Yurchik, V.I.
 
Subject ???????? ????????
????????? ???????????
?????????????? ?????
????????? ????????????
?????? ????????
accounting policies
tax optimization
accounting
tax burden
the added cost
 
Description ?????????? ?????????? ?? ??????????? ?? ????????????? ???????????
????????, ???????? ?????????? ???????????? ???? ????????????? ????????-
??????????? ??????? ???????????? ??? ?????????? ?????????????? ??????????
???????, ?? ???????? ?????????? ???????? ??????????? ????? ?????????
??????????????.
? ?????? ???????? ??????? ????????? ???????? ? ?????????? ??????????? ?
????? ????????? ?????? ?? ????????? ?? ????????? ???????????? ?? ?????????
?????????? ?????????? ????????????, ???????? ?????????? ??????? ????????, ??????
???????????? ????? ????????????? ?? ?????? ?????????? ?????? ???????????.
???????????? ?????????? ??????? ????????????? ? ???????????? ???????? ???????.
?????????? ?????????????? ?????? ??????????? ????????????, ??? ????????? ??
????????? ??????? ????????. ????????????? ???????? ??????????? ???????????????
??????, ?????????? ?????????????? ?? ????'???????? ???????????? ???
???????????? ??????????????? ?????? ??????????? ???????????? ? ?????????????
??????? ????????. ?????????? ??????? ??????????? ?????? ???????? ? ??????????
???????????????, ?? ???????? ???????????? ???????????? ?????? ???????
??????????????? ?????? ??? ???????? ????????? ????????. ???????????? ???????
????????? ?? ????????? ?????? ??????????????? ?????? ??? ?????????? ??????????
???????????.
The thesis aims to study and study of theoretical propositions, the development of
practical recommendations for improving accounting and analytical system of the
enterprise during the optimization of tax measures to help achieve sustainable financial
position of business entities.
The paper discloses the concept of accounting policies on a system study to
determine the effect of elements on the tax burden and the financial results of enterprises,
refined theoretical aspects of taxes, the classification features of taxation on the basis of
groups of levels of regulation. We present the implementation of the functions of taxation
in the economic area of the state. Developed a model of stabilization of the tax burden
based on the concept of added value. A method of accounting, development of the
information and computer security in the application of a model of stabilization of the tax
burden with the use of value added. Developed a matrix of ?economic value added ? the
coefficient multiplier?, allowing to prove the effectiveness of the choice of method of
accounting in the development of accounting policies. The system of principles and
elements of the method of accounting for the tax optimization.
 
Date 2016-02-24T11:26:53Z
2016-02-24T11:26:53Z
2012-04-20
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1327
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????