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Електронний архів Житомирського державного технологічного університету
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| Title |
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Accounting and taxation of penalties? reckoning and collection operations from dishonest debtor |
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| Creator |
????????, ?.?.
?????????, ?.? Romanchuk, K.V. Shimanska, K.V. |
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| Subject |
??????? ??????
???????????? ???????????? ????????? ???? ?????? ??????? ???????? ?????????????? ????? ??????? ???? ????????? penalties economic obligations contract penalties inflation doubtful debts record fines and penalties |
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| Description |
????????? ?????????????? ? ??????? ?????????? ?? ????, ?? ????????????, ?????? ?? ???? ???????????? ? ?????????? ??????????, ????????? ????? ?????? ?? ???????????. ??? ?? ???????? ?????? ????????? ????????????? ????? ? ??????????? ?? ???????????????? ??????????? ?????????, ?? ??????? ??????? ? ?? ????????? ?????????? ?????? ????? ????????. ????? ???? ?????? ? ?????????? ?????? ????????? ???????? ??????? ? ??????????? ????????? ?? ?????????????? ?????????????? ?????? ?????????? ????????, ???????? ? ?????? ??????????-???????? ???? ?? ???????? ???????? ????????? ????????????? ?????? ??? ????? ??????????????? ?????? ?? ?????????????. ????????? ???????? ????????? ???????? ??????? ?? ????????? ??????? ????????? ????????????? ???????????; ?????????? ??????? ??????????????? ?????? ?? ????????????? ??????????? ????????????? ????????, ? ????? ?? ??????????????, ?? ????????? ???????? ??????? ???????????? ????????? ????????? ????????????? ????????? ?? ?????????? ?????????? ???????????.
Financial instability in Ukraine leads to the fact that firms taking on obligations in contractual relations, take risks of failure. This is evidenced by a large number of cases with prosecution of dishonest debtors, and significantly affects the business relations parties? fiscal payments. The purpose of this paper is to identify ways of collecting penalties from dishonest debtors for economic obligations of the contractual relations parties, based on the existing regulatory and legal framework and practice the court decision in business disputes for the accounting and taxation purposes. The article has outlined the penalties? options for violation of obligations? fulfillment; considered the accounting and taxation of business transactions, and also their documentation, thus providing an appropriate informational support of the implementation of commercial contracts and tax calculations. |
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| Date |
2016-04-12T07:29:25Z
2016-04-12T07:29:25Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2739
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
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| Publisher |
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