|
|
TAX PLANNING OPPORTUNITIES WITHIN THE TAX CODE OF UKRAINE/ВОЗМОЖНОСТЬ ПЛАНИРОВАНИЯ НАЛОГОВ В ПРЕДЕЛАХ НАЛОГОВОГО КОДЕКСА УКРАИНЫKeywords: deferred tax assets (liabilities) , tax loss (credit) , expense , income , tax planning opportunities , taxable profit Abstract: 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.
|
