The Changes in the Legislation on Taxation and Accounting in Ukraine
The article is aimed at analyzing and systematizing changes in the national legislation on accounting and taxation, which have been made since the beginning of 2017, and determining their impact on the further activity of enterprises in Ukraine in the conditions of the European integration. On the b...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2017-11-01
|
| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-380_388.pdf |
| _version_ | 1819207828298006528 |
|---|---|
| author | Shot Anna P. Sivak Andrii S. |
| author_facet | Shot Anna P. Sivak Andrii S. |
| author_sort | Shot Anna P. |
| collection | DOAJ |
| description | The article is aimed at analyzing and systematizing changes in the national legislation on accounting and taxation, which have been made since the beginning of 2017, and determining their impact on the further activity of enterprises in Ukraine in the conditions of the European integration. On the basis of research on the provisions of several laws of Ukraine, a more detailed analysis of the changes on taxation of economic entities was carried out. New approaches to accounting and financial reporting of economic entities in Ukraine have been systematized. The carried out analysis displays that today an active and purposeful legislative work is in progress in the direction of liberalization and modification of tax legislation, as well as bringing the legislation in the sphere of accountance in compliance with the requirements of the EU directives and international standards. Prospect for further research is studying of the results of implementation of these changes, beginning with 01.01.2018, and their impact on the activities of enterprises in Ukraine. |
| first_indexed | 2024-12-23T05:29:42Z |
| format | Article |
| id | doaj.art-f8a4eab973854272ad0b1c54b0578c06 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-23T05:29:42Z |
| publishDate | 2017-11-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-f8a4eab973854272ad0b1c54b0578c062022-12-21T17:58:31ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2017-11-0111478380388The Changes in the Legislation on Taxation and Accounting in UkraineShot Anna P.0Sivak Andrii S.1Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Auditing, Ivan Franko National University of LvivMaster, Department of Accounting and Auditing, Ivan Franko National University of LvivThe article is aimed at analyzing and systematizing changes in the national legislation on accounting and taxation, which have been made since the beginning of 2017, and determining their impact on the further activity of enterprises in Ukraine in the conditions of the European integration. On the basis of research on the provisions of several laws of Ukraine, a more detailed analysis of the changes on taxation of economic entities was carried out. New approaches to accounting and financial reporting of economic entities in Ukraine have been systematized. The carried out analysis displays that today an active and purposeful legislative work is in progress in the direction of liberalization and modification of tax legislation, as well as bringing the legislation in the sphere of accountance in compliance with the requirements of the EU directives and international standards. Prospect for further research is studying of the results of implementation of these changes, beginning with 01.01.2018, and their impact on the activities of enterprises in Ukraine.http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-380_388.pdfaccountanceEuropean integrationlegislationinternational standardstaxationenterpriseimprovement |
| spellingShingle | Shot Anna P. Sivak Andrii S. The Changes in the Legislation on Taxation and Accounting in Ukraine Bìznes Inform accountance European integration legislation international standards taxation enterprise improvement |
| title | The Changes in the Legislation on Taxation and Accounting in Ukraine |
| title_full | The Changes in the Legislation on Taxation and Accounting in Ukraine |
| title_fullStr | The Changes in the Legislation on Taxation and Accounting in Ukraine |
| title_full_unstemmed | The Changes in the Legislation on Taxation and Accounting in Ukraine |
| title_short | The Changes in the Legislation on Taxation and Accounting in Ukraine |
| title_sort | changes in the legislation on taxation and accounting in ukraine |
| topic | accountance European integration legislation international standards taxation enterprise improvement |
| url | http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-380_388.pdf |
| work_keys_str_mv | AT shotannap thechangesinthelegislationontaxationandaccountinginukraine AT sivakandriis thechangesinthelegislationontaxationandaccountinginukraine AT shotannap changesinthelegislationontaxationandaccountinginukraine AT sivakandriis changesinthelegislationontaxationandaccountinginukraine |