INTERNATIONAL EXPERIENCE OF FORMATION OF ACCOUNTING, AUDIT AND TAXATION IN JOINT STOCK COMPANIES

During the research it is conducted a comparative analysis of the organization peculiarities of joint stock companies in Ukraine and Switzerland. It is investigated the legislation of two countries that regulates the activity of joint-stock companies and it is determined the difference in types of shares, forms of participation and the sizes of the authorized capital. There are determined the normative, legal and tax aspects of the activity of joint-stock companies. There are considered the features of accounting and auditing in joint-stock companies in Switzerland in comparison with Ukraine with the establishment of limits of the use of international and national accounting standards. The advantages and disadvantages of using the international accounting and reporting standards in joint stock companies in Ukraine are determined. It is considered the criteria of Swiss joint stock companies, which belong to the statutory audit. There are shown the differences in the income tax systems of stock companies and dividends of their founders. The positive points are noted that can be borrowed to improve the business climate in Ukraine, in particular through the system of taxation of dividends and profits.