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Review of the changes in tax laws in process of accounting of enterprise financial results
Abstract
Introduction. The main purpose of the enterprise is receiving profit. So it is important to pay attention to the financial levers that affect financial results. The article reviews the main changes in tax legislation in 2015 that affected the accounting of financial results.
Purpose. The aim of the research is the analysis of theoretical and methodical aspects of financial results of the enterprise taking into accounting the changes in tax legislation.
Method (methodology). The study has used methods of comparison, analysis and synthesis. The dialectic method of investigation has become the methodological basis of the research.
Results. As a result of amendments to the Tax Code in 2015 the amount of the tax burden on businesses has increased.It has been systemized the method of accounting of financial results taking into consideration the changes in tax legislation and their reflection in the financial and tax reporting.
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References
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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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