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Електронний архів Житомирського державного технологічного університету
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| Title |
???????? ????????????? ??????? ?????????? ????????? ????????????: ???????? ???????
Problems of income tax institutes of joint investment: accounting aspects |
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| Creator |
??????, ?.?.
Masluk, V.L. |
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| Subject |
??????
???????? ????????? ???????????? ????????????? ?????????????? ?????. income institutes of joint investment tax accounting |
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| Description |
?????????? ??????????-??????? ???? ? ?????? ????????????? ?????????? ?????????? ????????? ???????????? (???), ?? ????????? ??????? ??????? ???????? ?? ????????? ???????????. ?????????????? ????? ??????????? ????????????? ???? ????????????? ??????? ??? ?? ??????? ????????? ?????? ??? ????????????? ??????. ??????? ????? ??????????? ????????????? ?? ??????????? ?? ????? ?? ???????? ???????? ????? ?????????? ????????? ????????????. ????? ?????, ? ?????? ????????? ??????? ????????????? ???????? ?? ???????? ?????? ??????? ???????????? ????????????? ???????? ????????? ????????? ????????????, ?? ?????????? ?????????? ???????. ??????????? ????? ?????????????? ????? ???, ?? ?? ?????????? ?????????????. ???????? ?????????? ??????????? ???????? ????? ???????? ??????????????? ?????? ?????????? ??? (?? ? ??????? ???????????, ??? ? ? ??????? ????????), ??? ? ????????? ???????????? ??? ????????-?????????? ??????? ?????????? ? ???????? ????????????? ?????????? ????? ?? ???????? ???????? ??????? ??? ?????????? ???????.
The article deals with tax legislation on the taxation of income of joint investment institutions (JII) and the existing tax incentives for investment funds. The analyzed regulations on taxation of the JII have revealed the existing problems on the subject of research. In addition, the article defines the object of taxation on profits by clear separation of business transactions joint investment institution that gives rise to income. The facts of economic life of JII which are not subjected to taxation have been found. |
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| Date |
2016-04-12T06:53:31Z
2016-04-12T06:53:31Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2731
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
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| Publisher |
????
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