BUDGET POLICY

MELNYK Viktor ¹, BORZENKOVA Olha Dmytrivna

¹The University of the State Fiscal Service of Ukraine

Evolution of views concerning the income and profit of an enterprise as potential objects of taxation

The authors analyze evolution of scientific views on the problem of an enterprise’s income and profit, offer various variants of definition and consider their content. Accent is made on the interest of fisk which one of the reasons of scientific development of such problematic. Therefore, income of an enter-prise and its form — profit are considered as potential objects of taxation.

Keywords:

JEL:

MELNYK V. . Evolution of views concerning the income and profit of an enterprise as potential objects of taxation / V. . MELNYK , O. D. BORZENKOVA // Фінанси України. - 2011. - № 10. - C. 32-43.