General problems on the basic elements of the enterprise income tax.

Abstract

The article is devoted to the analysis of the income tax legislation, review of the income tax stages in Ukraine, investigation of the different points of view of the scientists among which there are such as: V.P. Wisniewskiy, N.A. Danyluk, A.A. Isaev, I.H. Ozerov, D.I. Lviv, O.P. Kirilenko and many others.

The exclusive place of the enterprises income tax in comparison with other taxes in replenishment of the revenue part of the state budget in Ukraine has been determined.

It is important, that in the case of the timely and full payment, the determination of the number of legal obligations and subject rights of the taxpayers as the main subject with the help of which it is realized is possible. Such concepts as «payer» and «profit» have been considered.

Tax is the main source of the budget formation, one of the significant means of the distribution of resources between the state and enterprises of all ownership. The state provides the effective tax policy, determines the possibilities in solving of the economic growth tasks, distribution and redistribution of the GDP in order to achieve the desired structure of the social production.