ACCOUNTING AND CONTROL CAPITAL INVESTMENTS TAXATION
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 6
Abstract
The article considers the importance of the problems questions of organization account of taxation of investment operations are considered in the article. The basic wiring over is brought on the account of tax value-added at introduction of capital investments. It is set that absence of the proper personal interest of the state is in bringing in of foreign investments and support of domestic enterprises that engage in expansion and modernisation of the capital goods, can considerably worsen a competitiveness and industrial potential of both separate managing units and economy of country on the whole. The necessity of creation of favourable investment climate is indicated for a country by the way of the legislatively set decline tax loading during realization of investment projects. It is well-proven that tax deductions maybe also to classify as tax expenses. The necessity of systematic control is set forth after a rightness and authenticity of reduction of tax obligations.
Authors and Affiliations
R. Strielnikov, M. S. Strielnikova
Keywords
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