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Theoretical aspects of compilation and organization of submission of tax reporting of the enterprise

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dc.contributor.advisor DUBININA, Marina
dc.contributor.author SMUTYLO, Olha
dc.date.accessioned 2023-05-12T06:49:35Z
dc.date.available 2023-05-12T06:49:35Z
dc.date.issued 2022
dc.identifier.citation SMUTYLO, Olha. Theoretical aspects of compilation and organization of submission of tax reporting of the enterprise. In: Tezele celei de-a 75-a conferinţă ştiinţifică a studenţilor, masteranzilor și doctoranzilor, Universitatea Agrară de Stat din Moldova. Chișinău, 2022, p. 199. ISBN 978-9975-64-336-8. en_US
dc.identifier.isbn 978-9975-64-336-8
dc.identifier.uri http://repository.utm.md/handle/5014/22776
dc.description.abstract The effectiveness of economic management, above all, depends on the completeness, reliability and validity of information about the financial and economic activities of taxpayers. Tax reporting is one of the main sources of information for comprehensive research of the taxation system. The relevance of this topic is that without timely, well-formed, reliable information management of the enterprise is impossible. After all, any errors or distortions in tax reporting, as well as its late submission may lead to the imposition of a fine in the amount provided by current legislation of Ukraine. The purpose and objective of the study is definition of theoretical approaches to the organization of preparation and submission of tax reporting of enterprises in Ukraine, as well as the results and consequences of violations in this area. General scientific abstract-logical research methods were used to perform the set tasks. Accrual and payment of any type of tax or fee (mandatory payment) involves the proper implementation of accounting and calculation, the results of which are reflected in the appropriate form of tax reporting. Conclusion: Tax reporting is implemented by submitting taxpayers tax documentation, ie documents containing information on the calculation and payment of tax. It is submitted to the tax authorities based on the results of the reporting period within the period established by law. Deadlines for filing tax returns are set for each tax separately. The tax return is made in the form approved in the manner prescribed by current legislation of Ukraine. en_US
dc.language.iso ro en_US
dc.publisher Universitatea Agrară de Stat din Moldova en_US
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/us/ *
dc.subject enterprises en_US
dc.subject economic management en_US
dc.subject taxpayers en_US
dc.subject taxes en_US
dc.subject Ukraine en_US
dc.title Theoretical aspects of compilation and organization of submission of tax reporting of the enterprise en_US
dc.type Article en_US


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