Stoyan Y. Legal regulation of the corporate profit tax in Ukraine.

The thesis is devoted to the complex research of the actual problems of the theoretical and legal basis of legal regulation of the corporate profit tax in Ukraine. The work analyzes and provides the general social and legal characteristics of the corporate profit tax, problems related to the calculation, payment and reporting of corporate profit tax. This analysis is done by legal means and based on the norms of tax law, taking into account economic, political, social, organizational and legislative aspects. The procedure of paying corporate income tax for certain categories of taxpayers was investigated, the principles of establishing the object of corporate profit tax are specified; considered such elements as the rate and benefits, their importance for filling the state and local budgets, justified the need for the existence of such elements as the basis of taxation of corporate income tax and the timing of the implementation of the tax obligation, the need to improve tax legislation and law-making activities. The offers on ways to improve the legislative norms, improvement of existing and already developed new normative regulations in the field of accounting, payment and reporting of corporate profit tax are given taking into account international experience, requirements of the legislation of the European Union and domestic laws of Ukraine.