Chernikh D. Legal regulation of the profit tax of enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U002671

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

08-06-2011

Specialized Academic Board

К26.888.01

Essay

Dissertation presents a comprehensive scientific analysis of one of the most important taxes in Ukraine - CIT. For elucidation of this tax is held to determine its place in the taxation system of Ukraine, examined the grounds of the obligation of its payment, vector analysis of tax reforms undertaken in Ukraine in recent years. When analyzing the legal status of the tax payer stresses the importance of separation of taxpayers to residents, and that causes a different approach to income derived by them.

Files

Similar theses