НОРМАТИВНО-ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ОПОДАТКУВАННЯ ОРЕНДНИХ ОПЕРАЦІЙ

Authors

  • Т. В. Кирик
  • С. В. Сисюк

Abstract

Розглянуто методичні питання оподаткування орендних операцій
через призму податкового законодавства України, систематизовано
інформацію про податкові наслідки за операціями з оренди. Розроблено
пропозиції щодо відображення операцій з оподаткування орендних
операцій в Наказі про облікову політику підприємства.

Downloads

Issue

No. 200 (2014): Частина 4 (укр)

Section

Article

License

Relationship between right holders and users shall be governed by the terms of the license Creative Commons  Attribution – non-commercial – Distribution On Same Conditions 4.0 international (CC BY-NC-SA 4.0):https://creativecommons.org/licenses/by-nc-sa/4.0/deed.uk

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).