Current paths of tax for business entities: financial, economic and legal aspects

Хатнюк, Наталія Сергіївна and Liakhova, O. and Sadovyi, D. and Pobiianska, N. and Nersesian, A. (2024) Current paths of tax for business entities: financial, economic and legal aspects Edelweiss Applied Science and Technology, 8 (6). pp. 2381-2393. ISSN 2576-8484

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Abstract

In the scientific article to research the ways of optimizing the taxation of business entities in Ukraine to increase the efficiency of functioning of the domestic taxation system and analyzes the economic and legal aspects of the formation of a fundamentally new model of relations between business entities and fiscal authorities within the framework of the harmonization of tax relations in accordance with European requirements. The authors examine the economic and legal aspects of the latest trends in the optimization of the taxation of profit from the entrepreneurial activity of legal entities, the added value of goods, works and services, operations with excise goods, as well as the taxation of other types of income, property and property rights of business subjects.Urgent issues of improving legislative provisions on taxation of business entities and financial mechanisms for determining and settling certain types of taxes and fees, in particular income tax and single tax, are revealed.According to the authors, in order to optimize the taxation system, each business entity should develop its tax policy, which will determine not only its current financial condition and direction of economic activity, but also the optimal ways of fulfilling tax obligations and calculate future profits and expenses for tax collectionand fees from income from business activities. The authors of the scientific article put forward relevant proposals regarding the optimization of taxation of business entities and the improvement of financial mechanisms for determining and paying certain types of taxes and fees by business entities.

Item Type: Article
Additional Information: DOI: 10.55214/25768484.v8i6.2484
Uncontrolled Keywords: economic aspects of taxation; legal bases of taxation; optimization of the tax system; ways of optimizing of tax relations; harmonization of tax relations; taxation of business entities; income tax; single tax; value added tax; excise tax
Subjects: Статті у періодичних виданнях > Наукові рецензовані журнали (входять до інших баз, крім перерахованих та Google Academy, мають ISSN, DOI, індекс цитування)
Divisions: Факультет права та міжнародних відносин > Кафедра публічного права
Depositing User: Наталія Сергіївна Хатнюк
Date Deposited: 07 Jan 2025 10:19
Last Modified: 07 Jan 2025 10:19
URI: https://elibrary.kubg.edu.ua/id/eprint/51054

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