Academic Journal
Theoretical and Practical Problems of Modernisation of the Taxation System and Expansion of the Income Base of the State Budget of Ukraine
| العنوان: | Theoretical and Practical Problems of Modernisation of the Taxation System and Expansion of the Income Base of the State Budget of Ukraine |
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| المؤلفون: | Kravchenko Mykola V. |
| المصدر: | Bìznes Inform, Iss 1, Pp 292-296 (2014) |
| بيانات النشر: | Research Centre of Industrial Problems of Development of NAS of Ukraine, 2014. |
| سنة النشر: | 2014 |
| المجموعة: | LCC:Business |
| مصطلحات موضوعية: | tax reform, Tax Code of Ukraine, state budget, income base of the budget, Business, HF5001-6182 |
| الوصف: | The article briefly reviews the essence of main steps of the tax reform, which were introduced in Ukraine from 2010 until 2012 and dealt with improvement of the tax system and tax administration, reduction of tax load on the population and subjects of economic activity. It analyses the tax reform, which had a number of positive consequences for the Ukrainian financial system. It also characterises a number of shortcomings of the Tax Code, which require immediate solution. Analysing the reform results, the article gives characteristic of influence of tax innovations upon Ukrainian economy in general, economic activity of the population and state of business environment in particular. Moreover, the article studies consequences of changes in formation of the income base of the State Budget of Ukraine. It marks out that practice of changes of tax legislation is characterised with many contradictions, solution of which requires efforts of tax scientists and practitioners. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Russian Ukrainian |
| تدمد: | 2222-4459 |
| Relation: | http://www.business-inform.net/pdf/2014/1_0/292_296.pdf; https://doaj.org/toc/2222-4459 |
| URL الوصول: | https://doaj.org/article/d56d5b3fb47a4e3e901c148e63f9d16c |
| رقم الانضمام: | edsdoj.56d5b3fb47a4e3e901c148e63f9d16c |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 22224459 |
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