%0 Journal Article
%T TAX PLANNING OPPORTUNITIES WITHIN THE TAX CODE OF UKRAINE/§£§°§©§®§°§¨§¯§°§³§´§¾ §±§­§¡§¯§ª§²§°§£§¡§¯§ª§Á §¯§¡§­§°§¤§°§£ §£ §±§²§¦§¥§¦§­§¡§· §¯§¡§­§°§¤§°§£§°§¤§° §¬§°§¥§¦§¬§³§¡ §µ§¬§²§¡§ª§¯§½
%A H.Klepar
%J Voprosy Sovremennoj ¨¨konomiki
%D 2013
%I Nau?noe Obozrenie
%X In this artical, the features of recognition deferred tax assets in the Statement of financial position are analyzed. Investigated, that one of the conditions for recognition a deferred tax assets is an opportunities to planning tax. In this regard, the study of availability this opportunity within the rules of the Ukrainian tax legislation.
%K deferred tax assets (liabilities)
%K tax loss (credit)
%K expense
%K income
%K tax planning opportunities
%K taxable profit
%U http://economic-journal.net/2013/05/vozmozhnost-planirovaniya-nalogov-v-predelax-nalogovogo-kodeksa-ukrainy/