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ОСОБЛИВОСТІ ПОДАТКОВОГО РЕГУЛЮВАННЯ ОБЛІКУ ОРЕНДНИХ ОПЕРАЦІЙ // Peculiarities of tax regulation of accounting for lease transactions

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  • Литвиненко, Ірина Юріївна

    (Житомирський державний технологічний університет)

Abstract

The article has been dedicated to the study of the existing approaches towards accounting for tax settlements connected with lease transactions. Recommendations towards barriers’ elimination for creating optimal taxation system have been given. Стаття присвячена дослідженню існуючих підходів до обліку податкових розрахунків, пов’язаних з орендними операціями, та надано рекомендації щодо усунення перешкод для створення оптимальної системи оподаткування.

Suggested Citation

  • Литвиненко, Ірина Юріївна, 2010. "ОСОБЛИВОСТІ ПОДАТКОВОГО РЕГУЛЮВАННЯ ОБЛІКУ ОРЕНДНИХ ОПЕРАЦІЙ // Peculiarities of tax regulation of accounting for lease transactions," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 51(1).
  • Handle: RePEc:scn:000ven:69011
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