“tax system reform” için 3 makale
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 …
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 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 …