2021 1(40)19

Legislative Changes and Innovations in Accounting, their Influence and Creation of Conditions for Reforms in Taxation

Nadiia Tkachenko
Academician of the Academy of Economic Sciences of Ukraine, Doctor of Economic Sciences, Professor
ORCID https://orcid.org/0000-0002-0123-949X
e-mail: natali.tka4enko@gmail.com,
National University of Food Technologies, Kyiv

Citation Format
Tkachenko, N. M. (2021). Legislative Changes and Innovations in Accounting, their Influence and Creation of Conditions for Reforms in Taxation. Visnyk ekonomichnoi nauky Ukrainy, 1 (40), рр. 142-146. doi: https://doi.org/10.37405/1729-7206.2021.1(40).142-146

Language
Ukrainian

Resume
This article researches legislative changes in accounting, which took place in recent years. Main attention was focused on the innovations introduced by the Law of Ukraine of January 16, 2020 No. 466-IX “On The Introduction Of Changes Into The Tax Code of Ukraine As To The Administration Of Taxation, Elimination of Technical And Logical Inconsistences In Tax Legislation”, which embrace practically all the spheres of economic activities, apart from banks and budgetary institutions and enterprises, which, according to the legislation, report their records according to the international standards of financial accounting and have huge importance for tax system.

Keywords
accounting, law, tax reform, standards, income tax, single tax, reports, 1DF.

Referensces

  1. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy shchodo vstanovlennia administruvannia podatkiv, usunennia tekhnichnykh ta lohichnykh neuzghodzhenostei u podatkovomu zakonodavstvi: Zakon Ukrainy vid 16.01.2020 r. № 466-IХ [On Amendments to the Tax Code of Ukraine on the Establishment of Tax Administration, Elimination of Technical and Logical Inconsistencies in Tax Legislation: Law of Ukraine of January 16, 2020, No. 466-IX]. Retrieved from https://zakon.rada.gov.ua/laws/show/466-20#Text [in Ukrainian].
  2. Natsionalni standarty bukhhalterskoho obliku [National accounting standards]. (2017). Vse pro bukhhalterskyi oblik – All about accounting, Special issue 66, July 21 [in Ukrainian].
  3. Polozhennia (standarty) bukhhalterskoho obliku. Biblioteka bukhhaltera [Accounting regulations (standards). Library of the accountant]. (2018). Kyiv, Alerta [in Ukrainian].
  4. BALANCE-AGRO magazine, No. 6, of February 3, 2020 [in Ukrainian].

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