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Title Taxation of military fee in Ukraine
Authors Rieznik, Oleh Mykolaiovych  
Kalashnik, T.
Keywords war tax
військовий податок
военный налог
Ukraine
Україна
Украина
Type Conference Papers
Date of Issue 2015
URI http://essuir.sumdu.edu.ua/handle/123456789/40669
Publisher Sumy State University
License
Citation Kalashnik, T. Taxation of military fee in Ukraine [Текст] / T. Kalashnik, O.M. Reznik; EL adviser S.V. Podolkova // Соціально-гуманітарні аспекти розвитку сучасного суспільства : матеріали Всеукраїнської наукової конференції викладачів, аспірантів, співробітників та студентів, м. Суми, 23-24 квітня 2015 року. - Суми : СумДУ, 2015. - С. 311-313.
Abstract The law "About the changes in the Tax code of Ukraine and other legal acts" (August 3, 2014) introduced the new war tax payment which is applying to the incomes in the form of salary and other profits, compensatory payments, including awards and prizes which are gained in the context of employer-employee relationship as well as from the civil contracts, prizes from the lottery, the prizes gained through winning in the gambling games excluding the sum of the tax on the private individuals incomes (PDFO), unified social tax, insurance payments. It is important to indicate who the war taxpayers are. Basically the persons obliged to pay the PDFO are also the war tax payers; so they are: individuals - residents; individuals - residents who receive income from sources in Ukraine; the tax agents to whom paragraphs 14.1.180 CLE refer the legal entities (their subsidiaries, affiliates, other subdivisions), self-employed persons of non-residents - legal entities, investors (operators) that pay income to individuals.
Appears in Collections: Наукові видання (ІФСК)

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