The assessment of business entities financial position under the introduction of tax code of Ukraine

Natalia Mykolaivna Trots


Abstract


The article dwells upon the nature of economic efficiency criterion of changes introduced by the Tax Code of Ukraine. Quantitative determination and content of the criterion is shown in terms of entities financial position. The calculation of coefficients characterizes the financial position of enterprises in the dynamics. Conclusionsmade are based on the calculation and explain changes in tax legislation, that are requiredin following areas: tax incentives, investment and innovation fiscal expansion, structural adjustment of capital proportions.


Keywords


entities financial position; value and structure of assets and capital; business activity indicator (turnover and state of current assets); solvency indicators (liquidity ratios); indicators of profitability; tax mechanism

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References


Explanatory note to the draft law of Ukraine "On State Budget of Ukraine for 2013" (2013). Retrieved April 10, 2013, from : http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=44897.

The Law of Ukraine “On Amending the Tax Code of Ukraine Regarding the State Tax Service and In Connection with the Administrative Reform Implementation in Ukraine” No. 5083-VI of 5 July 2012. (2012). Retrieved April 10, 2013, from : http://zakon4.rada.gov.ua/laws/show/5083-17.

Draft Order of the Ministry of Finance to amend the procedure for determining compliance taxpayer criteria that enable to get an automatic refund for the purpose of bringing it into line with the requirements of GCC based law number 5519. (2012). Retrieved April 10, 2013, from : http://zakon2.rada.gov.ua/laws/show/z2132-12.

The Law of Ukraine “On Amendments to the Tax Code of Ukraine Regarding the Improvement of Certain Tax Provisions” No. 4834-IV of 25 May 2012. (2012). Retrieved April 10, 2013, from : http://zakon4.rada.gov.ua/laws/show/4834-17.


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Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 


Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


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