Record Details

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

Електронний архів Житомирського державного технологічного університету

View Archive Info
 
 
Field Value
 
Title ????? ? ????????????? ???????? ? ??????????? ? ????????? ???????? ??????? ? ???????????? ????????
Accounting and taxation of penalties? reckoning and collection operations from dishonest debtor
 
Creator ????????, ?.?.
?????????, ?.?
Romanchuk, K.V.
Shimanska, K.V.
 
Subject ??????? ??????
???????????? ????????????
????????? ????
?????? ???????
???????? ??????????????
????? ???????
????
?????????
penalties
economic obligations
contract penalties
inflation
doubtful debts
record fines and penalties
 
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.
 
Date 2016-04-12T07:29:25Z
2016-04-12T07:29:25Z
2014
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2739
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
 
Publisher ????