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Contemporary Economic Issues
Article . 2013 . Peer-reviewed
Data sources: Crossref
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Contemporary Economic Issues
Article . 2013
Data sources: Contemporary Economic Issues
https://dx.doi.org/10.24194/21...
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КОНЦЕПТУАЛЬНЫЕ ПОДХОДЫ К ОПРЕДЕЛЕНИЮ ОБЪЕКТА НАЛОГООБЛОЖЕНИЯ НАЛОГОМ НА ПРИБЫЛЬ

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 26 Jul 2013Publisher:Publishing House Scientific ReviewJournal:Вопросы современной экономики (issn: 2410-907X, eissn: 2308-2461, Copyright policy )
Authors: Lovinskaya, L.G.;

doi: 10.24194/21316

КОНЦЕПТУАЛЬНЫЕ ПОДХОДЫ К ОПРЕДЕЛЕНИЮ ОБЪЕКТА НАЛОГООБЛОЖЕНИЯ НАЛОГОМ НА ПРИБЫЛЬ

Abstract

Раскрыта сущность системной связи бухгалтерской и налогооблагаемой прибыли в условиях определения объекта обложения налогом на прибыль по правилам и на основании данных бухгалтерского учета. Обоснована необходимость дальнейшего совершенствования методологических основ раздела III Налогового кодекса Украины “Налог на прибыль”.

Keywords

налог на прибыль; бухгалтерский учет; налогооблагаемая прибыль; бухгалтерская прибыль; финансовая отчетность, income tax; accounting; taxable income; financial income; financial statements

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold