Methodological approaches to statistical evaluation of effects aggressive tax planning
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1
Abstract
The article is devoted to coverage of developed OECD indicators for assessing the scale of aggressive tax planning so that on this basis to develop their own national model against such negative manifestations in the tax area.
Authors and Affiliations
Nadiia Novytska
Methods and problems of formation of a professional accountant’s judgment
The article is devoted to solving problems of formation of professional judgment by the bookkeeper. The need to apply professional judgment as an accountant in modern economic conditions is noted. The place and role of p...
State regulation of tax relations
In this study the state’s role as a regulator of tax relations in institutional conditions of public development is investigated. The essence of the tax relations regulation and its dependence on the development of insti...
Phenomenon crystals: satisfaction, mechanism of completion, use challenges
The process of occurrence of crypto currency as a part of the crypt economy (digital economy), based on fundamentally new technology – blockade, is investigated. Bitcoins is a digital cryptography, created in 2008 by an...
The attribution of tangible assets to fixed assets: problems of tax legislation
The article investigates theoretical and methodological aspects of the attribution of tangible assets to fixed assets. The purpose of the article is to highlight the current procedure for the attribution of tangible asse...
Organization of horizontal monitoring as a new model of cooperation between fiscal bodies and large business in Ukraine
Conceptual bases and prospects of introduction of new forms of tax mutual relations of large business and fiscal bodies on the basis of introduction of a new model of cooperation – «horizontal monitoring» are considered....