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Barabash N., Ripa T. Taxation of trade enterprises. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 6. S. 47-56.

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DOI: http://doi.org/10.31617/visnik.knute.2020(134)04

UDC 336.201:339.17
JEL Classification М21
 
BARABASH Nataliia,
member of the Federation of Auditors, Accountants and Financiers
of the AIC of UkrainePhD (Economics), associate professor
of the Department of Financial Analysis and Audit
Kyiv National University of Trade and Economics
19, Kioto str., Кyiv, 02156, Ukraine
E‐mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORСID: 0000‐0002‐1011‐527Х
 
RIPA Tetiana,
member of the Federation of Auditors,
Accountants and Financiers of the AIC
of UkrainePhD(Economics), accountant-practitioner
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ORCID: 0000‐0002‐0490‐9321 

TAXATION OF TRADE ENTERPRISES

The article substantiates the need to assess the level of tax burden. The place and role of the tax analysisof a trade enterpriseactivity in the system of management are investigated. The subject, information support, types, functions and stages of tax analysis are presented. Thealgorithm for calculating the absolute and relative tax burden is presented. The importance of the analysis of the stateof settlements for tax liabilities in the system of tax analysis is determined.
Keywords: tradeenterprise, economicactivity, taxanalysis, tax burden, tax liabi­lity, tax payments.

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