ПОДАТКОВА ПОЛІТИКА ЯК ІНСТРУМЕНТ РЕГУЛЮВАННЯ ВІДНОВЛЕННЯ ПЛАТОСПРОМОЖНОСТІ БОРЖНИКА

Анотація

Urgency of the research. The urgent direction in the system of measures of crisis management which is regulated by the law on bankruptcy is the renewal of the debtor's solvency. Target setting. The processes of renewal are positively influenced by social orientation and systematic nature of tax policy. Its methods include preferential tax regimes which are associated with the recognition of uncollectible payables in the process of debtor`s recovery. Actual scientific researches and issues analysis. In the scientific literature conceptual problems are determined with regard to the essence and effectiveness of taxes on income and value added taxes. Uninvestigated parts of general matters defining. The imperfection of the legal and regulatory framework of accounting and its specificity in anti-crisis management necessitates requires its further study. The research objective. The study includes an analysis of the effects of write-offs of uncollectible payables on taxation objects of income tax and value added tax. The statement of basic materials. The consequences of debt write-offs which in tax inspectors` point of view entails adjusting the tax credit of value added tax-payer are ambiguous and, therefore, have a disputed nature. The temporal and contradictory order of the adopted legislation on value added tax for debtor enterprises is not systematic. Conclusions. In order to improve the tax policy tools it is proposed to approve tax incentives on a permanent basis in bankruptcy renewal procedures.

Класифікація

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