Total number
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Total number
Full text
Number of local repositories
Full text
0213U006134,
0112U001752
,
Scientific Rationale for the Methodological and Organizational Support for Tax Reporting of Corporate Tax including Tax Differences
Lowinska Lyudmila Gennadiyivna,
27-05-2013
State Educational-Scientific Establishment "The Academy of Financial Management"
The object of the study is methodological and organizational support tax reporting of corporate tax including tax differences. Purpose - to study theoretical and methodological approaches and practical bases of improving tax reporting - tax return for corporate tax, develop guidelines for its preparation including tax differences. Methods - dialectical method of cognition of economic phenomena and categories, systematic approach, grouping method, generalization and comparison, historical and logical methods of identifying economic, legal and functional entities, analysis and synthesis, induction and deduction, analogy and comparison. Results and novelty - scientifically sound methodological and organizational support for tax reporting of corporate tax including tax differences, namely: performed a critical analysis of the current forms of tax reporting in the context of methodological connection with the financial statements; created the concept of tax reporting of corporate tax and forms tax return profit enterprises, banks and insurance companies, as well as amendments to regulations in connection with the adoption of a new form of declaration, considering tax differences. Results of research put into the current activities of the Ministry of Finance of Ukraine and will be used to improve the methodological and organizational support assembly and testing indicators declaration of corporate tax subjects the real sector, banks and insurers.5481
Задорожний О. М.
Ловінська Л. Г.
Маркевич О. В.
Моторин Р. М.
Мурашко О. В.
Онищенко В. П.
Передерієнко Н. І.
Понедєлкова О. І.
Радченко Р. В.
Сліпенчук О. П.
Терещенко О. О.
2020-04-02
Updated: 2025-12-07
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