The Role of Pricing in Taxation of Business Enterprises
The problem of pricing is elaborated with respect to setting the tax base for calculating tax obligations (taxes and duties) assessed and paid by business enterprises by the general tax system. The role of the regular market price when calculating the tax base for national taxes (profit tax, value a...
| Main Authors: | , |
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| Format: | Article |
| Language: | Ukrainian |
| Published: |
National Academy of Statistics, Accounting and Audit
2019-11-01
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| Series: | Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu |
| Subjects: | |
| Online Access: | https://nasoa-journal.com.ua/index.php/journal/article/view/180 |