ОСОБЛИВОСТІ ОПОДАТКУВАННЯ, ОБЛІКУ ТА ОЦІНКИ ДІЛОВОЇ РЕПУТАЦІЇ ПІДПРИЄМСТВ

Анотація

The purpose of the paper is to study domestic and international tax practices, accounting and valuation of business reputation and its basis for corporate ethics. Methodology of research. The solution of the tasks posed in the article was carried out with the help of such general scientific and special research methods as: analysis and synthesis, systematization and generalization, dialectical approach. Findings. According to the results of the conducted research, was of accounting, that business reputation in Ukraine is not developing at a rapid pace, which indicates the existence of unrealized potential for its development. Practical value. The article substantiates that the introduction of the proposed measures will further stimulate the effective operation of businesses and increase their competitive positions in to market. The main scientific points of the article can be used in the practice of small businesses. The article describes international and Ukrainian practices of taxation, accounting and evaluation of business reputation and its basis in corporation ethics. The paper analytics specific differences of monosomatic enlisting of business reputation into the groups non-material assets, taxation and accounting in monetary expression on. The propositions on the ways of solving of problems of estimation and sources of formation of assets of reputation in qualitative expression were made. Keywords: business, base of interests, goodwill, up, brand, corporate ethics, business reputation. REFERENCES 1. The World Bank. Data catalog // The World Bank (n.d.). http:data.worldbank.org. Retrieved from http:data.worldbank.org (accessed 7 January 2017). 2. Serdukov, A. E. (2015). Aktual’ni problem teorii ta praktyky opodatkuvannia [Actual problems of the theory and practice of taxation]. Irpin’: Nats, unt DPS Ukrainy [in Ukrainian]. 3. Kilkist subiektiv gospodariuvannia zavydamy ekonomichnoi diialnosti u 2016 rotsi [Quantity of ebterprises by types of economic activity]. Derzhavna sluzhba statystyky Ukrainy. State Statistics Service of Ukraine. (n.d.). http://www.ukrstat.gov.ua/operativ/operativ2014/fm/osp/ksg/ksgu/ksgu16.htm. Retrieved from http://www.ukrstat.gov.ua/operativ/operativ2014/fm/osp/ksg/ ksgu/ksg u16. htm (accessed 7 January 2017) [in Ukrainian]. 4. Podatkovyi kodeks Ukrainy vid 02.12.2010 № 2755-VI [Tax Code of Ukraine from 02 October 2010 № 2755-VI]. Retrieved from http://zakon0.rada.gov.ua /laws/show/2755- 17 (accessed 7 January 2017) [in Ukrainian]. Published:   2019-06-13

Класифікація

Схожі роботи