????????? ??????? ???????: ???????? ?????????? ?? ????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
????????? ??????? ???????: ???????? ?????????? ?? ????????
Tax reform Ukraine: implementation mechanisms and consequences |
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| Creator |
??????????, ??? ??????????
????????????, ?????? ??????????? Lebedzev?ch, J. Skurativska, A. |
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| Subject |
????????? ???????
????????? ??????? ??????? ?? ???????? ??????????? ??????? ?? ?????? ???????? ???? ?????????? ???? ?????? ?????????? ?????? ???????? ??????? ??????? ?? ???????? ?????, ???????? ??? ????????? ??????? ???????????? ??????? ?????????? ??????????????? ??????? ?? ?????? ???????? tax reform the tax system income tax military duty single social contribution excise tax property tax other than land vehicle tax electronic administration of value added tax |
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| Description |
?????????? ??????? ???????? ???????? ??????????? ?????????? ???????, ?? ????? ????????? ????????? ???????????? ?? ???????????? ? ????????? ?????????? ?? ????????????? ??????????????. ????????? ?????? ???? ???????????? ?????????? ?????? ???????, ?? ?????????? ? ?????????? ?????? ??????? ???? ???????? ???? ?? ??????????? ??????? ??????? ?? ?????? ??????? ????????. ?????????? ??????? ????????? ?????? ??????????-????????? ????, ?? ??????????? ???????? ????????? ?????????? ?????????? ???????. ?????????????? ???????? ?????????? ??????? ????????????? ?????? ??????? ???????? ??????????? ?? ??????????? ??????? ??????? ?? ?? ?????????? ? ??????????? ?????????????, ?? ????? ?? ???????????? ?????????? ??????? 2015 ????. ??????????? ??? ???????? ? ?????????????? ??????????? ??????????? ???????????? ?? ?? ???????? ??? ????????? ???????? ?? ??????, ? ????? ???????????? ?? ?????????? ??????????? ?? ?????????????. ?????????? ?????? ???????????? ????? ? ??????? ???????????? ??????????? ??????? ?????? ?? ??????????? ?????????? ?????????. In the article the main shortcomings of the existing domestic tax systems, which were the main reasons for the need for its reform in the context of integration into the European Community. Determined the first stage of reforming tax systems Ukraine, which is associated with the adoption of the Law of Ukraine ?On Amendments to the Tax Code of Ukraine and laws of Ukraine?. The main provisions of this legal act, revealing the essence of the mechanism for implementing tax reform. Analyzed the mechanism of implementation of tax reform by analyzing the major innovations of the Tax Code of Ukraine and their comparison with the tax ?standards? that operated the implementation of tax reform 2015. Thesis there is determined a number of tax loopholes and nedoopratsyuvan conducted tax reform and their implications for payers of taxes and duties, and the need for further research and improvement. The experience of European countries towards the introduction of electronic filing and processing of tax returns. |
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| Date |
2016-03-22T08:41:37Z
2016-03-22T08:41:37Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2163
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| Language |
uk
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| Relation |
?????? ????: ?????????? ?????;2(72)
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| Publisher |
????
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