Adrukhiv-Sadovska N. Accounting and control of financing of enterprises are in the special economic zones

Dissertation is devoted to the scientific grounding of theoretical positions and development of practical recommendations with the improvement of accounting reflection and control of financing in the part of tax deductions and investment tax credit on enterprises in SEZ. Economic content, constituents and functional setting of concepts of "financing", "special economic zone", "tax deductions" and "investment tax credit" are investigated. Connection of tax deductions with the system of accounting taking into account content and essence is set. Approaches to the classification of tax deductions are systematized. Normative provision, basic aspects of accounting policy in relation to financing in the part of tax deductions and investment tax credit on enterprises in SEZ are defined. Methodical approaches to accounting reflection of operations with financing in the part of tax deductions and investment tax credit are improved. Internal forms of accounting are elaborated. Forms of the financial, statistical and tax reporting in the relation to financing in the part of tax deductions and investment tax credit are worked out. Classification of subjects of internal control is defined. Mechanism of tax control is elaborated. Organizational and methodical principles of internal control of operations organizationally with financing in the part of tax deductions and investment tax credit are improved.