ДАНЪЧНО ТРЕТИРАНЕ НА ПЕЧАЛБАТА ПО РЕДА НА ЗКПО. АВАНСОВО ПЛАЩАНЕ НА ДИВИДЕНТ
TAX TREATMENT OF DIVIDENDS. PAYING OF DIVIDENDS IN ADVANCE
Author(s): Atanaska ChelebiyskaSubject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: Profit; taxes; taxation; accounting
Summary/Abstract: The concept of profit is of basic importance both for economic science and for the accounting practice. Economic profit is defined as the difference between incomes and expenses. From an accounting point of view profit is the positive financial result from the activity of the economic subject for a definite period of time.
Journal: Научни трудове на Института за държавата и правото
- Issue Year: 2015
- Issue No: XIII
- Page Range: 99-104
- Page Count: 6
- Language: Bulgarian
- Content File-PDF