Borzenkova O. The Fiscal Role of Income Tax of Enterprises in Ukraine

The thesis reveals the essence of income and profit of enterprises as potential objects of taxation. The author has investigated the approaches to the substantiation of income taxation of juridical persons in financial theories and the development of enterprise income taxation practice.Budgetary effectiveness of income taxation and its application as a tool of state regulation of social-economic processes in Ukraine have been analyzed and investigated. Fiscal and regulating effects of income tax administration in Ukraine have been outlined and studied. The notion of budget and regulation-oriented elements of income tax has been explained