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Information × Registration Number 2125U003350, Article popup.category Стаття Title popup.author Осадчук С. В. popup.publication 06-08-2025 popup.source_user Харківський національний економічний університет імені Семена Кузнеця popup.source https://repository.hneu.edu.ua/handle/123456789/37014 popup.publisher ХНЕУ ім. С. Кузнеця Description In the article the problematic questions of tax audit on the profits tax are analyzed, the parts of the law that allow the dishonest payers to apply the schemes of reduction the tax liability on tax payment are revealed. The author’s proposals of introduction of modifications into the current legislation with the aim of increasing the tax receipts into the budget are given. popup.nrat_date 2025-11-05 Close