Taxation of credit unions in Ukraine
DOI:
https://doi.org/10.15587/2313-8416.2015.51332Keywords:
credit union, capital, reserve capital, income taxation, non-profit organizationAbstract
The article deals with the issues of income taxation of credit unions in Ukraine by the tax on profits of enterprises and tax of revenues of their members accrued on the interest of contributions (deposits) on deposit accounts and mutual funds the tax to incomes of physical persons. The consequences of the influence of tax rules on capitalization of unions and the level of their financial support is defined
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