Adaptation of international taxation and intangible asset accounting practices to national standards

Ilykhina Nataliy
candidate of economic sciences, аssociate рrofessor of аccounting and taxation in economics, Odessa National Economic University. E-mail:nata.odessa2013@gmail.com

Askerova Iryna
senior reporter of аccounting and taxation in economics, Odessa National Economic University. E-mail:irina.iiko@daolog.net

Cite this article:

Ilykhina N., Askerova I., (2019) Adaptation of international taxation and intangible asset accounting practices to national standards. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 4(267), pp. 59-73.

Abstract

The purpose of the paper is to study the domestic and international practices of taxation, accounting and valuation of intangible assets, namely, business reputation and its corporate ethics bases. The ambiguity of approach to determining the value of an enterprise is due to different ways to determine the value of intangible assets and their components, including business reputation. Issues related to the assessment of enterprises for the purpose of their sale and taxation, issuance of shares or other securities, privatization processes are constantly raised. Methods of research. The solution of the tasks posed in the article was carried out with the help of such general scientific and special research methods as: analysis and synthesis, systematization and generalization, dialectical approach. Results. According to the results of the study, it was found that the accounting and taxation of intangible assets is not developing at a sufficiently rapid pace, indicating that there is an unrealized potential for its development. That is, it can be said that the assessment and taxation of business reputation does not give a coherent picture of a single definition of quantitative and approaches to this problem. Practical significance of the research results. The article substantiates that the introduction of the proposed measures will further stimulate the effective operation of businesses and increase their competitive positions in to market. The main scientific points of the article can be used in the practice of small businesses. The article describes international and Ukrainian practices of taxation, accounting and evaluation of business reputation and its basis in corporation ethics. The paper analytics specific differences of monosomatic enlisting of business reputation into the groups non-material assets, taxation and accounting in monetary expression on. The propositions on the ways of solving of problems of estimation and sources of formation of assets of reputation in qualitative expression were made.

Keywords

business, base of interests, goodwill, up, brand, corporate ethics, business reputation.

JEL classification: M400; O340; H220; DOI: 10.32680/2409-9260-2019-4-267-59-73

UD classification: 657.421:3(336.2+657):006.3

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