Aspects of improvement of the taxation system in Ukraine

Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/10391

Title:	Aspects of improvement of the taxation system in Ukraine
Authors:	Makovey, Julia
Keywords:	taxation system tax revenues Tax Code of Ukraine direct and indirect taxes economic growth
Issue Date:	2017
Publisher:	ДВНЗ "Прикарпатський національний університет імені Василя Стефаника"
Citation:	Makovey J. Aspects of improvement of the taxation system in Ukraine // Вісник Прикарпатського університету. Політологія / Прикарпатський національний університет імені Василя Стефаника. – Івано-Франківськ: ЛІК, Вип.11. – 2017. – С. 53–62.
Abstract:	The article deals with the problems of introduction of adequate tax mechanisms in Ukraine. The dynamics of tax revenues formation and conditions of taxation ofcorporate profits and personal incomesare analyzed.The mayor changes in taxation introduced by the new Tax Code of Ukraine and other legal acts are investigated.Shortcomings of the current taxation system in Ukraine are identified and the ways of theirelimination are proposed. Conclusions are formulatedwith the focus on the regulatory function of taxes, incentives for investment activity.
URI:	http://hdl.handle.net/123456789/10391
Appears in Collections:	№ 11

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