Legal principles of taxation of corporate profit from operations on trading currency valuables in cash

Хатнюк, Наталія Сергіївна and Левицька, Анастасія Андріївна (2022) Legal principles of taxation of corporate profit from operations on trading currency valuables in cash Право.ua: Науково-практичний журнал (3). pp. 154-159.

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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. The article reveals such legal categories as: the essence of currency transactions, types of currency transactions, peculiarities of certain types of currency transactions, conversion (exchange) currency transactions, registration of certain types of currency transactions, taxation of conversion currency transactions, taxation of corporate profits from transactions in currency valuables and from currency exchange rate differences.

Item Type:	Article
Uncontrolled Keywords:	foreign currency; national currency; corporate income tax; currency transactions; types of currency transactions; currency valuables; trade in currency valuables; conversion currency transactions; taxation of profits of enterprises from trading in currency values.
Subjects:	Це архівна тематика Київського університету імені Бориса Грінченка > Статті у журналах > Фахові (входять до переліку фахових, затверджений МОН)
Divisions:	Це архівні підрозділи Київського університету імені Бориса Грінченка > Факультет права та міжнародних відносин > Кафедра публічного права
Depositing User:	Наталія Сергіївна Хатнюк
Date Deposited:	02 Dec 2022 20:08
Last Modified:	02 Dec 2022 20:08
URI:	https://elibrary.kubg.edu.ua/id/eprint/43148

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