Income Tax: Genesis of Definition and Object of Accounting

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessi...

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Bibliographic Details
Main Author: G. BASHYROVA
Format: Article
Language:Ukrainian
Published: National Academy of Statistics, Accounting and Audit 2020-12-01
Series:Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu
Subjects:
Online Access:https://nasoa-journal.com.ua/index.php/journal/article/view/214