{"id":12723,"date":"2022-06-13T09:02:06","date_gmt":"2022-06-13T06:02:06","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=12723"},"modified":"2022-07-12T14:41:40","modified_gmt":"2022-07-12T11:41:40","slug":"podatkove-navantazhennya-vitchyznyanyh-pidpryyemstv-v-umovah-voyennogo-stanu-metodychnyj-aspekt","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=12723","title":{"rendered":"\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u0432\u0456\u0442\u0447\u0438\u0437\u043d\u044f\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443: \u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0438\u0439 \u0430\u0441\u043f\u0435\u043a\u0442"},"content":{"rendered":"

<\/p>\n

\u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u0415 \u041d\u0410\u0412\u0410\u041d\u0422\u0410\u0416\u0415\u041d\u041d\u042f \u0412\u0406\u0422\u0427\u0418\u0417\u041d\u042f\u041d\u0418\u0425 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412 \u0412 \u0423\u041c\u041e\u0412\u0410\u0425 \u0412\u041e\u0404\u041d\u041d\u041e\u0413\u041e \u0421\u0422\u0410\u041d\u0423: \u041c\u0415\u0422\u041e\u0414\u0418\u0427\u041d\u0418\u0419 \u0410\u0421\u041f\u0415\u041a\u0422<\/p>\n

TAX BURDEN OF DOMESTIC ENTERPRISES IN CONDITIONS OF MARTIAL LAW: METHODOLOGICAL ASPECT<\/p>\n

\"\"<\/a> https:\/\/doi.org\/10.31891\/2307-5740-2022-306-3-28<\/a><\/p>\n

\u041b\u0435\u0441\u044f \u041c\u0424\u0422\u0412\u0406\u0419\u0427\u0423\u041a
\n\u0425\u043c\u0435\u043b\u044c\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442
\nhttps:\/\/orcid.org\/0000-0002-0974-2284<\/a>
\ne-mail: matvijchuk.lesya@gmail.com<\/a>
\n\u041b\u0430\u0440\u0438\u0441\u0430 \u041e\u041b\u0406\u0419\u041d\u0418\u041a
\n\u0414\u043e\u043d\u0435\u0446\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c\u0435\u043d\u0456 \u0412\u0430\u0441\u0438\u043b\u044f \u0421\u0442\u0443\u0441\u0430
\nhttps:\/\/orcid.org\/0000-0002-3650-9891<\/a>
\ne-mail: olelora777@gmail.com<\/a><\/p>\n

Lesia MATVIYCHUK
\nKhmelnytskyi National University
\nLarysa OLIINYK
\nVasyl’ Stus Donetsk National University<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

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\u0432\u0441\u0456\u043c\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0430\u043c\u0438, \u044f\u043a\u0456 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e \u0441\u043f\u043b\u0430\u0447\u0443\u0454 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e, \u0432\u0440\u0430\u0445\u043e\u0432\u0443\u0454 \u0440\u0456\u0432\u0435\u043d\u044c \u0441\u043f\u043b\u0430\u0442\u0438 \u0404\u0421\u0412, \u0430 \u0442\u0430\u043a\u043e\u0436 \u0440\u0456\u0432\u0435\u043d\u044c \u043f\u043b\u0430\u0442\u0456\u0436\u043d\u043e\u0457 \u0434\u0438\u0441\u0446\u0438\u043f\u043b\u0456\u043d\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0442\u0430 \u0447\u0430\u0441\u0442\u043a\u0438 \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0457 \/\u0434\u0435\u0431\u0456\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0457 \u0437\u0430\u0431\u043e\u0440\u0433\u043e\u0432\u0430\u043d\u043e\u0441\u0442\u0435\u0439 \u0437\u0430 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0430\u043c\u0438 \u0437 \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u043c. \u0423 \u0445\u043e\u0434\u0456 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e \u0437\u043c\u0456\u043d\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430 \u0442\u0430 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043e \u0457\u0445 \u0432\u043f\u043b\u0438\u0432 \u043d\u0430 \u0440\u0456\u0432\u0435\u043d\u044c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443. \u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e, \u0449\u043e \u043f\u043e\u0440\u044f\u0434 \u0456\u0437 \u043b\u0456\u0431\u0435\u0440\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0454\u044e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430 \u0442\u0430 \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f\u043c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0442\u0438\u0441\u043a\u0443 \u043d\u0430 \u0440\u0456\u0432\u043d\u0456 \u0434\u0435\u0440\u0436\u0430\u0432\u0438 \u0441\u0443\u0431\u2019\u0454\u043a\u0442\u0430\u043c \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0446\u0456\u043b\u044c\u043d\u043e \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0432\u0430\u0442\u0438 \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u044e \u0439 \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u0448\u043b\u044f\u0445\u043e\u043c \u0440\u043e\u0437\u0440\u043e\u0431\u043a\u0438 \u0432\u043b\u0430\u0441\u043d\u043e\u0457 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438. \u041d\u0430\u0432\u0435\u0434\u0435\u043d\u043e \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u043d\u0430\u043f\u0440\u044f\u043c\u043a\u0438 \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f, \u0449\u043e \u0434\u043e\u0437\u0432\u043e\u043b\u0438\u0442\u044c \u043c\u0430\u043a\u0441\u0438\u043c\u0456\u0437\u0443\u0432\u0430\u0442\u0438 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0442\u0430 \u043f\u0456\u0434\u0432\u0438\u0449\u0438\u0442\u0438 \u0440\u0456\u0432\u0435\u043d\u044c \u0457\u0445 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0441\u0442\u0456\u0439\u043a\u043e\u0441\u0442\u0456.<\/p>\n

\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f, \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430; \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u043e\u0446\u0456\u043d\u043a\u0438; \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0430 \u0434\u0435\u0440\u0436\u0430\u0432\u0438<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

The article investigates scientific approaches to determining the level of tax burden of the enterprise, proposes an author’s approach based on the determined tax burden on all taxes actually paid by the enterprise, takes into account the level of SSC payment, as well as the level of payment discipline and accounts payable. with a budget. It is determined that insufficient attention to the level of tax burden of the enterprise and determining its impact on key parameters of financial and economic activities deprives businesses of competitive advantages in an unstable market environment. Reducing the tax burden on business will increase the working capital of enterprises, the formation of additional resources to overcome the challenges that arise now, ie will allow businesses to work and you yourself to rebuild the economy. In the course of the research the changes of the tax legislation are analyzed and their influence on the level of tax burden of enterprises in the conditions of martial law is investigated. It is determined that along with the liberalization of tax legislation and reduction of tax pressure at the state level, it is expedient for business entities to optimize and regulate the tax burden by developing their own effective tax policy.<\/p>\n

The tax policy of enterprises should include: the choice of taxation system (general taxation system or simplified taxation system); determination of tax benefits and the possibility of their application at the enterprise; financial and economic transformation and diversification and changes in the tax burden of the enterprise (management of inventory balances; outsourcing of major and ancillary business processes; optimization of revenue and transfer parts of income to other legal entities or individuals – entrepreneurs who have less tax pressure; non-taxable resources such as repayable financial assistance, replenishment of authorized capital, leasing, profit generation in companies registered in jurisdictions with a more favorable tax system than Ukraine, in international transactions, provided the owner builds a chain of controlled transactions, etc.), as a whole for the enterprise (planning the amount of taxes, fees and mandatory payments in accordance with applicable regulations, rates and approved methods; modeling of tax bases for each individual tax or fee paid by the enterprise); development of a tax calendar; determining and evaluating the effectiveness of the developed tax policy and taxation system of the enterprise.<\/p>\n

Key words:<\/strong> tax burden, enterprise, tax policy of the enterprise; evaluation methodology; tax policy of the state<\/p>\n

\u041b\u0456\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u0430<\/strong><\/p>\n

    \n
  1. \u0424\u0456\u043d\u0430\u043d\u0441\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432: \u043f\u0456\u0434\u0440\u0443\u0447\u043d\u0438\u043a \/ \u043a\u0435\u0440\u0456\u0432\u043d\u0438\u043a \u0430\u0432\u0442. \u043a\u043e\u043b. \u0456 \u043d\u0430\u0443\u043a. \u0440\u0435\u0434. \u043f\u0440\u043e\u0444. \u0410.\u041c. \u041f\u043e\u0434\u0434\u0454\u0440\u044c\u043e\u0433\u0456\u043d; 3-\u0435 \u0432\u0438\u0434., \u043f\u0435\u0440\u0435\u0440\u043e\u0431. \u0442\u0430 \u0434\u043e\u043f. \u041a.: \u041a\u041d\u0415\u0423, 2000. 460 \u0441<\/li>\n
  2. \u0411\u0430\u043b\u0430\u0448\u043e\u0432\u0430 \u041e.\u0412. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e\u043c \/ \u041e.\u0412. \u0411\u0430\u043b\u0430\u0448\u043e\u0432\u0430 \/\/ \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430: \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0435\u043e\u0440\u0456\u0457 \u0456 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438. \u2013 2003. \u2013 \u21165. \u2013 \u0421. 918\u2013925.<\/li>\n
  3. \u0413\u0430\u0432\u0440\u0438\u043b\u0435\u043d\u043a\u043e \u041d.\u0412. \u0412\u043f\u043b\u0438\u0432 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u0457 \u0441\u0444\u0435\u0440\u0438 \u043d\u0430 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0443 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0443\/ \u041d.\u0412. \u0413\u0430\u0432\u0440\u0438\u043b\u0435\u043d\u043a\u043e \/\/ \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a. \u2013 2007. \u2013 \u2116 3(40). \u2013 \u0421. 12-17.<\/li>\n
  4. \u0411\u0443\u0446\u044c\u043a\u0430 \u041e.\u042e. \u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f: \u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043b\u044c\u043d\u0438\u0439 \u0430\u043d\u0430\u043b\u0456\u0437 \/ \u041e.\u042e. \u0411\u0443\u0446\u044c\u043a\u0430 \/\/ \u0410\u0433\u0440\u043e\u0441\u0432\u0456\u0442. \u2013 2013. \u2013 \u211624.\u2013 \u0421. 25-27<\/li>\n
  5. \u041d\u043e\u0432\u0456\u043a \u041e.\u0406. \u0422\u043b\u0443\u043c\u0430\u0447\u0435\u043d\u043d\u044f \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u00ab\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f\u00bb \u0443 \u0432\u0456\u0442\u0447\u0438\u0437\u043d\u044f\u043d\u0456\u0439 \u0442\u0430 \u0437\u0430\u0440\u0443\u0431\u0456\u0436\u043d\u0456\u0439 \u043b\u0456\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u0456 \/ \u041e.\u0406. \u041d\u043e\u0432\u0456\u043a \/\/ \u0413\u043b\u043e\u0431\u0430\u043b\u044c\u043d\u0456 \u0442\u0430 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438. \u2013 2015. \u2013 \u0412\u0438\u043f. 6. \u2013 \u0421. 756-762<\/li>\n
  6. \u0421\u043e\u043a\u043e\u043b\u043e\u0432\u0441\u044c\u043a\u0430 \u0410.\u041c. \u0422\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u043d\u0456 \u0437\u0430\u0441\u0430\u0434\u0438 \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u0442\u0430 \u0440\u0456\u0432\u043d\u044f \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438 \/ \u0410.\u041c.\u0421\u043e\u043a\u043e\u043b\u043e\u0432\u0441\u044c\u043a\u0430 \/\/ \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u2013 2006. \u2013 \u21167. \u2013 \u0421. 4-13.<\/li>\n
  7. \u041a\u043e\u043d\u0446\u0435\u0432\u0430 \u0412.\u0412. \u041e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u043e\u0446\u0456\u043d\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] \/ \u0412.\u0412. \u041a\u043e\u043d\u0446\u0435\u0432\u0430, \u041d.\u0412. \u0410\u043d\u0442\u043e\u043d\u0435\u043d\u043a\u043e, \u0406.\u041e. \u041a\u0430\u0440\u043b\u043e\u0432\u0430 \/\/ \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u043e. \u2013 2021. \u2013 \u0412\u0438\u043f. 29. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/economyandsociety.in.ua\/index.php\/journal\/article\/view\/547<\/li>\n
  8. Paying Taxes methodology. The World Bank Group [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/www.doingbusiness.org\/en\/methodology\/paying-taxe<\/li>\n
  9. \u041a\u0443\u0437\u044c \u0412.\u0406. \u041c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0434\u043e \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0441\u0443\u0431\u2019\u0454\u043a\u0442\u0430 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f \/ \u0412.\u0406. \u041a\u0443\u0437\u044c \/\/ Importance of Soft Skills for Life and Scientific Success: Proceedings of the 1st International Scientific and Practical Internet Conference, March 1-2, 2022. FOP Marenichenko V.V., Dnipro, Ukraine, 163 p. \u0421. 130-133.<\/li>\n
  10. \u0406\u0432\u0430\u043d\u043e\u0432 \u042e.\u0411. \u0421\u0443\u0447\u0430\u0441\u043d\u0435 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f: \u043c\u043e\u0442\u0438\u0432\u0430\u0446\u0456\u0439\u043d\u0438\u0439 \u0430\u0441\u043f\u0435\u043a\u0442 : [\u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f] \/ \u042e.\u0411. \u0406\u0432\u0430\u043d\u043e\u0432, \u041e.\u041b.\u00a0\u0404\u0441\u044c\u043a\u043e\u0432. \u2013 \u0425. : \u0406\u041d\u0416\u0415\u041a, 2007. \u2013 328 \u0441.<\/li>\n
  11. \u041f\u0440\u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0442\u0430 \u0456\u043d\u0448\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0438\u0445 \u0430\u043a\u0442\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0449\u043e\u0434\u043e \u0434\u0456\u0457 \u043d\u043e\u0440\u043c \u043d\u0430 \u043f\u0435\u0440\u0456\u043e\u0434 \u0434\u0456\u0457 \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443: \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 15.03.2022 \u0440. \u2116 2120-IX [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/zakon.rada.gov.ua\/laws\/show\/2120-20#Text<\/li>\n
  12. \u041f\u0440\u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0442\u0430 \u0456\u043d\u0448\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0438\u0445 \u0430\u043a\u0442\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0449\u043e\u0434\u043e \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0435\u0439 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0443 \u043f\u0435\u0440\u0456\u043e\u0434 \u0434\u0456\u0457 \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443: \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 03.03.2022 \u0440. \u2116 2118-IX \/ \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u0430 \u0420\u0430\u0434\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/zakon.rada.gov.ua\/laws\/show\/2118-20#Text<\/li>\n
  13. \u041f\u0440\u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0442\u0430 \u0456\u043d\u0448\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0438\u0445 \u0430\u043a\u0442\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0449\u043e\u0434\u043e \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0435\u0439 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0443 \u043f\u0435\u0440\u0456\u043e\u0434 \u0434\u0456\u0457 \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443: \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 24.03.2022 \u0440. \u2116 2142-IX \/ \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u0430 \u0420\u0430\u0434\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441]. \u2013 \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/zakon.rada.gov.ua\/laws\/show\/2142-%D0%86%D0%A5#Text<\/li>\n<\/ol>\n

    References<\/strong><\/p>\n

      \n
    1. Finansy pidpryiemstv: pidruchnyk \/ kerivnyk avt. kol. i nauk. red. prof. A.M. Poddierohin; 3-e vyd., pererob. ta dop. K.: KNEU, 2000. 460 s<\/li>\n
    2. Balashova O.V. Podatkovyi mekhanizm upravlinnia pidpryiemstvom \/ O.V. Balashova \/\/ Ekonomika: problemy teorii i praktyky. \u2013 2003. \u2013 \u21165. \u2013 S. 918\u2013925.<\/li>\n
    3. Havrylenko N.V. Vplyv podatkovoho navantazhennia pidpryiemnytskoi sfery na natsionalnu ekonomiku\/ N.V. Havrylenko \/\/ Naukovyi visnyk. \u2013 2007. \u2013 \u2116 3(40). \u2013 S. 12-17.<\/li>\n
    4. Butska O.Iu. Metodyka otsinky podatkovoho navantazhennia: porivnialnyi analiz \/ O.Iu. Butska \/\/ Ahrosvit. \u2013 2013. \u2013 \u211624.\u2013 S.\u00a025-27<\/li>\n
    5. Novik O.I. Tlumachennia poniattia \u00abpodatkove navantazhennia\u00bb u vitchyznianii ta zarubizhnii literaturi \/ O.I. Novik \/\/ Hlobalni ta natsionalni problemy ekonomiky. \u2013 2015. \u2013 Vyp. 6. \u2013 S. 756-762<\/li>\n
    6. Sokolovska A.M. Teoretychni zasady vyznachennia podatkovoho navantazhennia ta rivnia opodatkuvannia ekonomiky \/ A.M.Sokolovska \/\/ Ekonomika Ukrainy. \u2013 2006. \u2013 \u21167. \u2013 S. 4-13.<\/li>\n
    7. Kontseva V.V. Oblikovo-analitychne zabezpechennia otsinky podatkovoho navantazhennia pidpryiemstva [Elektronnyi resurs] \/ V.V. Kontseva, N.V. Antonenko, I.O. Karlova \/\/ Ekonomika ta suspilstvo. \u2013 2021. \u2013 Vyp. 29. \u2013 Rezhym dostupu: https:\/\/economyandsociety.in.ua\/index.php\/journal\/article\/view\/547<\/li>\n
    8. Paying Taxes methodology. The World Bank Group [Elektronnyi resurs]. \u2013 Rezhym dostupu: https:\/\/www.doingbusiness.org\/en\/methodology\/paying-taxe<\/li>\n
    9. Kuz V.I. Metodychni pidkhody do analizu podatkovoho navantazhennia na osnovni pokaznyky diialnosti subiekta hospodariuvannia \/ V.I. Kuz \/\/ Importance of Soft Skills for Life and Scientific Success: Proceedings of the 1st International Scientific and Practical Internet Conference, March 1-2, 2022. FOP Marenichenko V.V., Dnipro, Ukraine, 163 p. S. 130-133.<\/li>\n
    10. Ivanov Yu.B. Suchasne opodatkuvannia: motyvatsiinyi aspekt : [monohrafiia] \/ Yu.B. Ivanov, O.L. Yeskov. \u2013 Kh. : INZhEK, 2007. \u2013 328 s.<\/li>\n
    11. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakonodavchykh aktiv Ukrainy shchodo dii norm na period dii voiennoho stanu: Zakon Ukrainy vid 15.03.2022 r. \u2116 2120-IX [Elektronnyi resurs]. \u2013 Rezhym dostupu: https:\/\/zakon.rada.gov.ua\/laws\/show\/2120-20#Text<\/li>\n
    12. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakonodavchykh aktiv Ukrainy shchodo osoblyvostei opodatkuvannia ta podannia zvitnosti u period dii voiennoho stanu: Zakon Ukrainy vid 03.03.2022 r. \u2116 2118-IX \/ Verkhovna Rada Ukrainy. [Elektronnyi resurs]. \u2013 Rezhym dostupu: https:\/\/zakon.rada.gov.ua\/laws\/show\/2118-20#Text<\/li>\n
    13. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakonodavchykh aktiv Ukrainy shchodo osoblyvostei opodatkuvannia ta podannia zvitnosti u period dii voiennoho stanu: Zakon Ukrainy vid 24.03.2022 r. \u2116 2142-IX \/ Verkhovna Rada Ukrainy. [Elektronnyi resurs]. \u2013 Rezhym dostupu: https:\/\/zakon.rada.gov.ua\/laws\/show\/2142-%D0%86%D0%A5#Text<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[64],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12723"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12723"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12723\/revisions"}],"predecessor-version":[{"id":13117,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12723\/revisions\/13117"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}