ПРОБЛЕМИ ОПОДАТКУВАННЯ ПРИБУТКУ В УМОВАХ НОВОГО ПОДАТКОВОГО КОДЕКСУ УКРАЇНИ
The Problems of Profits Taxation under the New Tax Code of Ukraine GavrilenkoV.A. The urgency of this problem is proven, which shows its contradictions and unresolved aspects at the moment. The state of the problem is described, which shows the influence of local scientists on developing legislative and regulatory documents, which are to stipulate accrual accounting and income tax. The paper confirms the imperfection in determining and taxing profits at the company. A list of all the identified causes that negatively affect the formation of income tax and reporting on financial results is compiled. Based on these reasons, the necessity of substantial transformation of the new Tax Code of Ukraine in terms of profits tax at industrial enterprises is grounded. The basic proposals aimed at addressing the basic contradictions of the taxation of profits are given.