Сутність податку на прибуток: ретроспективний аналіз та сучасна думка

Abstract

In the article the eminent foreign and home scholars’ basic theoretical views relative to economic essence of profits tax, the expediency of its introduction and economic results of it are considered. On the basis of it the author gives his own point of view as for the essence of profits tax and specifies the main positive and negative aspects of its functioning.