Фрагментарний аналіз механізму дії регулюючої функції податку на прибуток підприємств в Україні

Abstract

The mechanism of taxation of corporate profits Ukraine is investigated in the article. It is analyzed statistical data describing the basic elements of the income tax of enterprises namely: object, taxpayer, tax rate, tax incentives, calculation of tax. The evaluation of the quantity of taxpayers on profits of enterprises and results of their operations have allowed asserting of the deterioration of the economic activity in the country in the 2014-2015 biennium. It is negative display the tax revenues to the state budget. Research of benefits provided income tax enterprises, showed that in recent years significantly reduced their list, as a result occurred reduce budget losses. It is discovered that regulatory capacity of the tax income enterprises used in Ukraine not fully. Systemic weaknesses mechanism of taxation of enterprises profit is formed and the need to address them is substantiated.