Оподаткування підприємств

Authors

Y. O. Raspopova
Ukrainian State University of Science and Technologies
https://orcid.org/0000-0002-9851-4557
T. V. Akimova
Ukrainian State University of Science and Technologies
https://orcid.org/0000-0001-9515-8713

Keywords:

training manual, taxation, types of taxes, tax administration, corporate income tax, personal income tax, value added tax, excise tax, environmental tax, local taxes, open educational resources

Synopsis

The textbook covers the content of the discipline ‘Corporate Taxation‘’. The methodological principles of the tax system functioning, peculiarities of its administration; mandatory elements determined when establishing national and local taxes (fees) in Ukraine are revealed. The clarity of the material presented in the discipline is ensured by the use of tabular and graphical methods of providing information. Self-control tasks are provided in the form of open-ended tests and practical case studies. The study guide is intended for students of speciality 071 ‘Accounting and Taxation’ of all forms of education. It may be useful for students of economic specialities, teachers, practitioners, and managers of enterprises.

Published

February 17, 2025