Separate issues of taxation of the profit of enterprises from conversion currency operations in monetary form

Хатнюк, Наталія Сергіївна and Левицька, Анастасія Андріївна (2022) Separate issues of taxation of the profit of enterprises from conversion currency operations in monetary form IX Міжнародна науково-практична конференція «Study of world opinion regarding the development of science», 22-25 листопада 2022 р., Прага, Чехія.. pp. 225-228. ISSN 979-8-88831-927-7

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Abstract

In the scientific article the authors analyze the current state and circulation of foreign currency in Ukraine, the conditions for the purchase and sale of currency valuables in cash and innovations in the taxation of corporate profits from trading currency valuables in the market. The legal basis for the implementation of various types of currency transactions by enterprises, namely conversion (exchange) currency transactions and the purchase and sale of currency values, the theoretical and legislative provisions of taxation of such transactions are investigated. The authors have analyzed the main elements of corporate income tax and the mechanism of corporate income tax collection from transactions of purchase and sale of currency in cash.

Item Type:	Article
Uncontrolled Keywords:	income tax; currency transactions; currency conversion transactions; currency transactions in monetary form; taxation of currency transactions
Subjects:	Наукові конференції > Міжнародні
Divisions:	Факультет права та міжнародних відносин > Кафедра публічного права
Depositing User:	Наталія Сергіївна Хатнюк
Date Deposited:	22 Nov 2022 10:19
Last Modified:	22 Nov 2022 10:19
URI:	https://elibrary.kubg.edu.ua/id/eprint/42685

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