Облікове забезпечення та фіскальне значення податку на прибуток підприємств

Abstract

The income tax, which is one of the key taxes that form the revenue part of the budget of Ukraine, which necessitates detailed disclosure of information about its components in reporting, is considered. The increased interest of tax authorities in the process of calculating income tax is caused by the existence of cumbersome tax reporting, which, in addition to the main part, contains a significant number of annexes.