Open AccessPECULIARITIES OF CONDUCTING AN EXPERT STUDY ON THE FORMATION OF FINANCIAL EXPENDITURES THAT ARE TAKEN INTO ACCOUNT WHILE CALCULATING THE OBJECT OF TAXATION
Author(s) -
Y. O. Lysak
Publication year - 2016
Publication title -
teorìâ ta praktika sudovoï ekspertizi ì krimìnalìstiki
Language(s) - English
Resource type - Journals
eISSN - 2708-5171
pISSN - 1993-0917
DOI - 10.32353/khrife.2015.42
Subject(s) - beneficiary , finance , order (exchange) , business , normative , economics , license , investment (military) , legislature , actuarial science , accounting , law , politics , political science
The article deals with the peculiarities of conducting a forensic economic examination into whether tax law norms are complied with while providing financial loans against interest from funds lent by other individuals. The article mentions normative and legislative acts regulating the order for the formation of financial expenditures. It also determines the list of documents to be studied for identifying document and normative grounds for lending and borrowing credit money from venture funds. The article also deals with the grounds for accruing additional income tax resulting from the fact that enterprises have no right to claim as expenditures the interest on the use of loans received from a financial lending institution operating on the basis of the respective license. The exception to this rule is the interest paid by the borrower on the basis of a credit agreement that was concluded by an asset management company with a venture investment fund as a beneficiary, that includes the borrower’sfinancial expenditures and other expenditures.