Tax planning opportunities within the Tax code of Ukraine
Автор: Klepar H.
Журнал: Вопросы современной экономики @economic-journal
Рубрика: Модернизация и инновации
Статья в выпуске: 1, 2013 года.
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In this article the features of recognition deferred tax assets in the Statement of financial position are analyzed. Investigated, that one of the conditions for recognition a deferred tax assets is an opportunities to planning tax. In this regard, the study of availability this opportunity within the rules of the Ukrainian tax legislation.
Deferred tax assets (liabilities), expense, income, taxable profit, tax loss (credit), tax planning opportunities
Короткий адрес: https://sciup.org/14340727
IDR: 14340727
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