Tax on Withdrawn Capital: Accounting and Reporting Issues
Recently, officials have been talking a lot about such a legislative initiative as tax on withdrawn capital, which should replace income tax. The income tax is different from the tax on the withdrawn capital (distributed profit) by the tax base. Although tax on withdrawn capital has not yet been int...
Main Authors: | Oleksandr Malyshkin, Anna Schulipa |
---|---|
Format: | Article |
Language: | deu |
Published: |
Institute of Accounting and Finance
2019-12-01
|
Series: | Облік і фінанси |
Subjects: | |
Online Access: | http://www.afj.org.ua/pdf/696-podatok-na-vivedeniy-kapital-oblikovo-zvitniy-aspekt.pdf |
Similar Items
-
Taxing of dividends : a transition from secondary tax on companies (STC) to dividends tax
by: Tsoai, Elizabeth Tebogo
Published: (2013) -
The use of tax information in accounts with a budget
by: Olha Leha
Published: (2017-09-01) -
The Impact of Financial Constraints on the Relation between Investor-Level Taxes and Capital Structure Decisions
by: Lusch, Stephen John
Published: (2014) -
Empirical Study on Accounting and Tax Differences in the Case of an Economic Entity
by: Valeriu Laurenţiu Onose, et al.
Published: (2015-04-01) -
Accounting tools and tax optimization schemes
by: Tetiana Tuchak
Published: (2020-01-01)