1 documents found
Вишневский Валентин Павлович.
: д.е.н. :
spec.. 08.06.01 - Економіка, організація і управління підприємствами :
presented. 1998-12-18; popup.evolution: .;
. – ,
0599U000034.
1 documents found
Updated: 2025-12-07
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0599U000034,
д.е.н.
18-12-1998
o
Вишневский Валентин Павлович,
popup.head Чумаченко М.Г.
popup.opponent Василик О.Д.
popup.opponent Федосов В.М.
popup.opponent Хобта В.М.
popup.opponent Сорока И.В.
Объект исследования: Система налогообложения предприятий. Цель исследования: Разработка целостной научной концепции налогообложения предрприятий в условиях переходной экономики, направленной на создание условий для повышения эффективности их хозяйственной деятельности. Методы исследования и аппаратура: Методы статистического анализа экономических показателей, экономико-математического моделирования, логического анализа и синтеза. Теоретические результаты и новизна: Новая целостная концепция налогообложения предприятий, создающая условия для формирования налогового режима, благоприятного по отношению к отечественному товаропроизводителю. Практические результаты и новизна: Предложения по совершенствованию методов расчета налогов, состава и структуры налоговой системы, бухгалтерского учета финансовых результатов хозяйственной деятельности. Предмет и степень внедрения: Разработанные предложения по совершенствованию налогообложения предприятий использованы Верховной Радой украины, Главной государственной налоговой администрацией. Эффективность внедрения: Использование предложений способствует расширению базы и упрощению техники налогообложения, минимизация затрат взимания налогов. Сфера (область) использования: Налоговое законодательство.
1998-12-18
2020-05-17
Updated: 2025-12-07
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