IDEAS home Printed from https://ideas.repec.org/a/iaf/journl/y2014i3p96-101.html
   My bibliography  Save this article

Comparative Analysis of the Declaration for Corporation Tax in Russia and Ukraine

Author

Listed:
  • Oleksandr Malyshkin

    (Kyiv National Economic University named after Vadym Hetman)

Abstract

The significant part of internal politics of each country is the tax relationship that under union relations goes beyond the borders of a single country, and therefore requires coordination with other members of the union. The article addresses the methodological aspects of form and structure of a CIT return in Russian Federation and Ukraine as a component of the tax system in each country. Considered is the content of the taxpayer's indicators in the CIT return in the Russian Federation and Ukraine. Analyzed is the construction of information sources of the reporting forms. Revealed are the principles of tax accounting policy of an organization. Compared is the structure of the returns, filed by the organizations (enterprises) in each country for 2012. It has been revealed that a large volume of the return, which includes the return form and numerous annexes, result in significant expenses of the taxpayer for the preparation and submission of reports to the tax authorities. Based on the results of the study the author attempts to assess the compatibility of taxation in both countries.

Suggested Citation

  • Oleksandr Malyshkin, 2014. "Comparative Analysis of the Declaration for Corporation Tax in Russia and Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 96-101, September.
    • Handle: RePEc:iaf:journl:y:2014:i:3:p:96-101
    as

    Download full text from publisher

    File URL: http://www.afj.org.ua/pdf/205-porivnyalniy-analiz-pokaznikiv-deklaracii-z-podatku-na-pributok-pidpriemstv-rosii-ta-ukraini.pdf
    Download Restriction: no
    File URL: http://www.afj.org.ua/en/article/205/
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    income tax return; tax accounting; tax reporting; corporate income taxation;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2014:i:3:p:96-101. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serhiy Ostapchuk (email available below). General contact details of provider: https://edirc.repec.org/data/iafkvua.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.