Search academic texts

Registration Number

0225U003448, (0125U002601) , R & D reports

Title

Accrual and Payment of Corporate Income Tax at PJSC “Odesa Cognac Factory”

popup.stage_title

Аналіз розрахунку податку на прибуток на підприємстві ПРАТ "Одеський коньячний завод"

Head

Artiukh Oksana V., Доктор економічних наук

Registration Date

27-06-2025

Organization

Odessa National Economic University

popup.description1

Accrual and Payment of Corporate Income Tax at PJSC “Odesa Cognac Factory”

popup.description2

 Report volume — 45 pages, sections – 3, tables – 17, charts and diagrams – 7. The object of the study is the system of tax accounting and profit tax payment at the enterprise PJSC “Odesa Cognac Factory”. The subject of the study comprises the organizational and methodological aspects of accounting, calculation, payment, and planning of corporate income tax under conditions of economic instability. The main objective of the work is to investigate theoretical and practical approaches to corporate income tax administration, analyze tax liabilities, and identify accounting issues using the example of PJSC “OCF”, with the aim of formulating proposals for improving the company’s tax policy. The study includes an assessment of the financial results of the enterprise for the period 2019–2024, analysis of the dynamics of tax payments, identification of the reasons for discrepancies between theoretical and actual tax amounts, and calculation of the tax efficiency ratio. The paper substantiates reserves for reducing tax risks and enhancing accounting transparency. The proposed measures aim to align accounting and tax records, reduce indirect costs, optimize accounts receivable, and increase profitability. To achieve the stated goal, the following research methods were applied: system analysis, comparative, financial and tax analysis, economic-statistical methods, trend and tax effect calculation techniques, graphical and tabular data presentation tools, and analysis of the regulatory framework (Tax Code of Ukraine, NAS for Accounting). The practical significance of the study lies in the possibility of applying its findings in the enterprise’s tax planning to ensure financial stability and reduce tax burden within the framework of current legislation.

Product Description

popup.authors

popup.nrat_date

2025-06-27