Legislative Changes and Innovations in Accounting, their Influence and Creation of Conditions for Reforms in Taxation
Academician of the Academy of Economic Sciences of Ukraine, Doctor of Economic Sciences, Professor
National University of Food Technologies, Kyiv
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
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.
accounting, law, tax reform, standards, income tax, single tax, reports, 1DF.
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