Економічні науки. Випуск 25. – 2014
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Item type:Item, Податковий аспект облікової політики підприємства: організація і методика(КНТУ, 2014) Смірнова, І. В.; Смірнова, Н. В.; Smirnova, Irina; Smirnova, NataliaСтаття присвячена з’ясуванню особливостей облікової політики підприємства з метою оподаткування в частині організації та методики її використання. Досліджено сучасні підходи до трактування терміну «податковий облік». Визначено коло питань, що мають вирішуватись в межах податкового обліку. З’ясован взаємозв’язок бухгалтерського обліку і політики податкових відносин. The purpose of this article is to study the methodological and organizational aspects of accounting policy of the enterprise accounting ensure the determination of taxes and tax collections, as well as reporting accountant for them. The approaches to the interpretation of the term «tax accounting». In the article the comparative analysis of the requirements of accounting and tax accounting in connection with the introduction of the Tax code of Ukraine. The circle of issues that must be addressed in the framework of tax accounting. Clarified the interrelation of accounting and tax policy relations Proposed definition of tax accounting in the conditions of changes in applicable tax laws. It is established, that today the tax accounting is the accounting subsystem, which on the basis of the state-approved rules performs the functions of accrual (calculation) taxes, and provide adequate returns to tax authorities.Item type:Item, Оцінка податкової ефективності програм підтримки малого і середнього бізнесу(КНТУ, 2014) Гришина, Л. О.; Гавриленко, Н. В.; Гришина, Н. В.; Hryshyna, Larisa; Havrylenko, Natalia; Hryshyna, NataliaВ статті розглянуто науково-практичні аспекти державної підтримки малого і середнього бізнесу. Запропоновано підходи до оцінювання податкової ефективності фінансування підтримки малого підприємництва органами місцевого самоврядування. In modern condition, the solution of problems related to ensuring faster growth of small and middle businesses is of great importance nowadays. Futher pace a the firction of small a middle businesses development as well as local budgetiny are mostly predetermined by the state and above all the negional authorities support. The purpose of this study is scientific and practical motivation for assessing tax efficiency government support programs for small and middle businesses. In this paper, theoretical and practical problems of the tax efficiency of state support for small and middle businesses as a source of fiscal revenue in the region have been considered. Comparative analysys has proved thed there are significant differences in the methods of state support and the needs of small and middle businesses. The obtained results allowed to characterize the support small and middle businesses for this criterion ineffective; and therefore recommend annually to detect deviation of the actual distribution of funds from the expected support of small and middle businesses. The aproach to the evaluation of the effectiveness of tax financing of small and middle businesses support local authorities offered. Calculated on the basis of budgetary efficiency coefficients in Mykolayiv and Balta ragion and town Voznesensk of the direct relationship between the amount of funding programs to support small businesses and small businesses tax revenues to the local budget hasbeen confirmed.