文章基本信息

标题：The Problematic Aspects of Assessment of Goods for Taxation Purposes,Customs Clearance,and Preparation of Financial Statements
其他标题：Проблемні аспекти оцінювання товарів для цілей оподаткування,митного оформлення та складання фінансової звітності
本地全文：下载
作者：Kotliarov Yevhen I ; Karpova Vlada V ; Yenina Anastasiia O 等
期刊名称：Bìznes Inform
印刷版ISSN：2222-4459
电子版ISSN：2311-116X
出版年度：2018
期号：4
语种：English
出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article is aimed at researching the problematic aspects in the application of approaches and methods to the valuation of goods for tax purposes,customs clearance and preparation of financial statements,as well as developing recommendations for their solution. Features of valuation of goods and articles of own production at customs registration,taxation and preparation of financial reporting are identified. The most regulated should appear the area of customs clearance and accountance,in which the methods of valuation are based on international practice. The researching of valuation methods used in taxation has identified a number of problems related,first of all,to the insufficient normative regulation of use of the standard price mechanism for taxation purposes. This leads to problems in the sphere of tax administration and negatively affects the financial condition of both individual economic entities and the State as a whole. Suggestions on expansion of the field of application of transfer prices for the purposes of taxation on the operations not connected with foreign economic activity are presented. Further researches should be directed to the development of recommendations on improvement of the tax legislation concerning the definition of the standard price mechanism and expansion of the list of operations,which can be defined as controlled.
其他摘要：Метою статті є дослідження проблемних аспектів щодо застосування підходів та методів до оцінки товарів для цілей оподаткування,митного оформлення та складання фінансової звітності,а також надання рекомендацій щодо їх вирішення. Виявлено особливості оцінюв
关键词：valuation;assessment;taxation;customs clearance;accountance.
其他关键词：оцінка;оцінювання;оподаткування;митне оформлення;бухгалтерський облік.