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Information × Registration Number 0213U006135, 0112U001753 , R & D reports Title Improvement of the Tax Code of Ukraine in the Context of a Unified Approach to Computation the Object of the Corporate Tax and Financial Results of Enterprises popup.stage_title Head Lowinska Lyudmila Gennadiyivna, Registration Date 27-05-2013 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 Object of study - the economic activity of enterprises of different ownership Ukraine. Purpose - to study theoretical principles improvement provisions of the Tax Code of Ukraine, the establishment of methodological and organizational prerequisites for the implementation of the Code in the context of taxation of business profits. Methods - general and specific: ictoryko-logical, analytical classification, analysis and synthesis, statistical analysis and so on. Results and novelty: analysis of existing laws, draft laws on taxation of business profits and problematic aspects of their implementation; singled out the advantages and problems of depreciation in terms of the rules of Tax Code of Ukraine; drafted amendments to Chapter III of the Tax Code of Ukraine towards the improvement of tax legislation in field of definition of the object of taxation and depreciation policy for taxation purposes. Field of application - can be used: Ministry of Finance of Ukraine - for further development of the draft Law of Ukraine "On Amendments to the Tax Code of Ukraine"; develop a unified approach to the definition of the object of taxation on profit tax and financial results of enterprises, providing methodological guidance and other assistance to taxable profit tax regarding tax accounting differences; companies - to ensure the quality of their financial statements.5481 Product Description popup.authors Боліла Р. І. Гаманкова О. О. Ловінська Л. Г. Понедєлкова О. І. Серебрянський Д. М. Смірнова О. М. Столяров В. Ф. Хоцянівська Н. В. Шинкарюк О. В. Юхименко П. І. Ястремський О. І. popup.nrat_date 2020-04-02 Close
R & D report
Head: Lowinska Lyudmila Gennadiyivna. Improvement of the Tax Code of Ukraine in the Context of a Unified Approach to Computation the Object of the Corporate Tax and Financial Results of Enterprises. (popup.stage: ). State Educational-Scientific Establishment "The Academy of Financial Management". № 0213U006135
1 documents found

Updated: 2026-03-22