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ФАКТОРИНГОВІ ОПЕРАЦІЇ: ПОДАТКОВИЙ АСПЕКТ // Factoring transactions: tax aspect

Author

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  • Макарович, Вікторія Костянтинівна

    (Житомирський державний технологічний університет)

Abstract

The research of the peculiarities of taxation of the factoring transactions has been made. The mechanism of taxation of factoring transactions in compliance with the requirements of the Tax Code of Ukraine has been determined and disclosed. Проведено дослідження специфіки оподаткування факторингових операцій. Визначено та розкрито механізм оподаткування факторингових операцій у відповідності до вимог Податкового Кодексу України.

Suggested Citation

  • Макарович, Вікторія Костянтинівна, 2012. "ФАКТОРИНГОВІ ОПЕРАЦІЇ: ПОДАТКОВИЙ АСПЕКТ // Factoring transactions: tax aspect," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 23(2).
    • Handle: RePEc:scn:000pbo:36470
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