Problems of enterprises’ taxation and liquidation as a result of their restructuringJournal: Herald of the Economic Sciences of Ukraine (Vol.23, No. 1)
Publication Date: 2013-06-01
Authors : Ponomarenko D. V.;
Page : 151-155
Keywords : restructuring; reorganization; liquidation; Tax code; creditor;
In the article the analysis of enterprises’ taxation and procedure for liquidation as a result of their restructuring in accordance with the continuing legislation of Ukraine is carried out. The deficiencies of Ukrainian legislation relative to the creditors interests’ protection in the case of liquidation of a legal entity are revealed and their elimination proposals are offered.
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