Badyda M. The taxation of enterprises and the ways of its improvement in Ukraine

The system of enterprise taxation, its formation and functioning in the period of transforming the economy of Ukraine. Studying the theory and practice of enterprise taxation and working out proposals for its improvement. Methods of analysis and synthesis, comparative analysis, grouping analysis. The theory and practice of enterprise taxation, its formation and development as well as the mechanisms of its functioning in Ukraine under the conditions of its economy transformation have been studied. The proposals for forecasting tax proceeds to the budgets at various levels have been worked out; the ways of calculating the sums of tax liabilities using indirect methods have been suggested; the methods of charging and levying income tax and VAT at enterprises have been defined. It has been recommended to introduce the progressive income tax scale at enterprises depending on the total sum of their income and cost efficiency of the produce. Tax system of Ukraine, the process of studying.