“tax system” için 15 makale
International Journal InternaukaCilt 2017/5, Sayı 5
The article analyzes the current state of tax revenues in the State Budget of Ukraine in terms of direct and indirect taxes, shows the change in the main of them and analyzes the trends of changes. The main problems and …
International Journal InternaukaCilt 2017/5, Sayı 5
The article analyzes the gross domestic product in Ukraine in recent years, the dynamics of income change, the Ukrainian budget and tax revenues and the dynamics of the overall level of the tax burden on the Ukrainian economy. Proposed methods …
International Journal InternaukaCilt 2018/7, Sayı 7
The essence of the tax mechanism for stimulating investment activity is disclosed in the article, the main problems are revealed and solved, and the ways of their solution are shown.
International Journal InternaukaCilt 2016/11-legacy-2705, Sayı 2
The synthesis of existing theoretical approaches to defining the essence of the concept of "tax policy". The process of interaction of tax policy. On the basis of current legislation studied the stages of development of tax policy. The author outlines …
International Journal InternaukaCilt 2017/3, Sayı 3
To build an effective system of taxation necessary to analyze risks. The article investigates factors that affect the yield of income tax. The main factors that have a direct impact on the income tax, and proposed ways to improve the …
International Journal InternaukaCilt 2016/1, Sayı 1
The authors analyse the main changes in tax system of Ukraine during 2014–2015 concerning the number of taxes, tax ratio and tax burden structure, assess the effects of these changes, compare the new concepts of tax system reforming and suggest …
Traektoriâ naukiCilt 2016/2, Sayı 8
This article examines citizens’ income taxation and institutional framework for charging a unified social tax as well as prospects for their development as a result of tax system reform in Ukraine. The study determines the optimal level of tax burden …
The Bulletin of the Dnipropetrovsk University. Series: Management Of InnovationsCilt 2015/23, Sayı 5
The article justifies application of the transaction costs theory in developing the scientific foundations of tax management, analyzes the features of the state and taxpayers interaction from a position of neo-institutional approach, reveals the causes and consequences of conflicts such …
Theoretical & Applied ScienceCilt 2015/27, Sayı 7
В статье рассматриваются особенности и основные характеристики упрощенной системы налогообложения. На основании данных Федеральной налоговой службы проведен анализ динамики поступлений от налогоплательщиков, использующих упрощенную систему налогообложения, в Калужской и Тульской областях.
Theoretical & Applied ScienceCilt 2014/20, Sayı 12
В данной работе перечислены факторы влияющие на изменения налоговой системы. Также упомянута разница в налоговых ставках как фактор влияния на потоки инвестиций. Автор подчёркивает такой феномен в налоговой сфере как международной сотрудничество.
The Bulletin of the Dnipropetrovsk University. Series: Management Of InnovationsCilt 2016/24, Sayı 6
The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an …
International Journal InternaukaCilt 2017/2-legacy-2807, Sayı 2
The article described features of the simplified system of small business in Ukraine, outlined the problems and prospects of taxation for small businesses. The author supposes the idea that a simplified system of taxation, on the one hand, allows small …
International Journal InternaukaCilt 2017/2-legacy-2807, Sayı 2
The article is devoted to problems and prospects of development of small business in Ukraine. The purpose of this article is to evaluate the trends of development of small business in Ukraine, detection of problems of taxation of its activities …
International Journal InternaukaCilt 2016/2, Sayı 2
The role of taxes as the main methods of state mechanisms and crisis management. Construct a timeline of the financial and economic crises XIX — XX centuries. Analyzed aspects of the global economic crisis from a systems perspective. It is …
International Journal InternaukaCilt 2017/1, Sayı 1
In the article the features of the modern stage of forming of the general system of administration of VAT are investigational and directions of further harmonization of this tax are analysed in the countries-members of EU. The estimation of the …