Issue №: 1 (59)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
FEATURES OF ACCOUNTING AND TAXATION OF PROFITS OF ENTERPRISES
PODOLIANCHUK Olena – Candidate of Economic Sciences, Head of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: podolianchuk_l@i.ua).
The article examines the normative definition of the concept of «profit» and clarifies its various interpretations. A critical assessment of the essence of the characterized definition in scientific publications is made and the inconsistency of the terminological apparatus is determined. Different approaches to the interpretation of profit is explained by the fact that this category is defined from different points of view: from an economic, financial and accounting point of view. The functions of profit and its current role in financial support of business entities are revealed. Incounting the research of scientists and the essence of regulations, our own interpretation of profit is proposed, which makes it possible to consider it as a result of activities that balance economic, social and environmental interests. The structure of tax revenues to the consolidated state budget of Ukraine is presented and it is determined that the income tax is one of the three main budget- forming taxes. It turned out that the essence of the income tax is currently distorted, it is no longer
«fair», and its fiscal efficiency is quite low. The main elements of the income tax are considered, taxpayers from residents and non-residents are singled out, the base and rates are characterized, the calculation mechanism is substantiated. It is noted about the peculiarities of determining the amount of income tax, taking into account adjustments to the financial result, determined according to the accounting data, for the tax differences. It is proved that accounting, as an important element of the economic system, provides information needs of enterprise management, including in terms of tax calculations. The accounting reflection of temporary differences that arise in tax calculations, when determining the tax base of income tax is shown. It is noted that the accounting of income tax is carried out by two methods, taking into account the need to reflect tax differences and the right to refuse to adjust the result on the difference. Taking into account the research, the method of accounting for income tax calculations is substantiated.
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
