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Практика оподаткування прибутку та його обліку в кінці ХХ на початку ХХ століття // Income taxation practice and its accounting at the end of the 19th – beginning of the 20 th century

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  • Береза, Світлана Леонідівна

    (Житомирський державний технологічний університет)

Abstract

The order of accruals and income tax payment accounting in the pre-Revolutionary period has been disclosed as well as the suggestions concerning elimination of shortcomings of tax accounting functioning on the modern stage have been made. Розглянуто порядок обліку нарахування і сплати податку на прибуток за дореволюційних часів, внесено пропозиції щодо усунення недоліків функціонування податкового обліку на сучасному етапі.

Suggested Citation

  • Береза, Світлана Леонідівна, 2005. "Практика оподаткування прибутку та його обліку в кінці ХХ на початку ХХ століття // Income taxation practice and its accounting at the end of the 19th – beginning of the 20 th century," 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. 34(4).
    • Handle: RePEc:scn:000ven:112744
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