Author(s) | Collection number | Pages | Download abstract | Download full text |
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Maliarchuk I. I., Stetsiv L. P. | № 2 (53) | 181-188 |
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The grouping of tax differences has been researched in the articles of the Tax Code of Ukraine as well as the unresolved issues arising throughout the application of each group of tax differences have been detected. An effective recognition of tax differences and their reflection in tax reporting have been explored. Recommendations have been worked out aimed to improve the taxation of enterprises profit through the validation of the tax differences composition and mechanism of their calculation.
Keywords: tax difference, income taxation, profit, tax accounting.