Comparative Analysis of the Declaration for Corporation Tax in Russia and Ukraine

Oleksandr Malyshkin ()
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Oleksandr Malyshkin: Kyiv National Economic University named after Vadym Hetman

Oblik i finansi, 2014, issue 3, 96-101

Abstract: The significant part of internal politics of each country is the tax relationship that under union relations goes beyond the borders of a single country, and therefore requires coordination with other members of the union. The article addresses the methodological aspects of form and structure of a CIT return in Russian Federation and Ukraine as a component of the tax system in each country. Considered is the content of the taxpayer's indicators in the CIT return in the Russian Federation and Ukraine. Analyzed is the construction of information sources of the reporting forms. Revealed are the principles of tax accounting policy of an organization. Compared is the structure of the returns, filed by the organizations (enterprises) in each country for 2012. It has been revealed that a large volume of the return, which includes the return form and numerous annexes, result in significant expenses of the taxpayer for the preparation and submission of reports to the tax authorities. Based on the results of the study the author attempts to assess the compatibility of taxation in both countries.

Keywords: income tax return; tax accounting; tax reporting; corporate income taxation (search for similar items in EconPapers)
JEL-codes: E62 (search for similar items in EconPapers)
Date: 2014
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