TAX POLICY

LOVINSKA Ljudmyla ¹

¹Kyiv National Economic University named after Vadym Hetman
OrcID ID : https://orcid.org/0000-0001-5427-7185

Conceptual approaches to determining the object of taxation for income tax

Essence of the systematic relationship between accounting and tax revenue by determining the object of taxation for income tax according to accounting rules and accounting data are disclosed. Necessity to improve the methodological basis of Section III ""Income Tax” of Tax Code of Ukraine is substantiated.

Keywords:income tax, accounting, tax revenue, revenue accounting, the financial statements.

JEL: Н21, Н25, М41, М48.

Lovinska L. . Conceptual approaches to determining the object of taxation for income tax / L. . Lovinska // Фінанси України. - 2013. - № 3. - C. 27-38.