International experience of implementation of tax on outflown capital: issues and perspectives for Ukraine

International experience of implementation of tax on outflown capital: issues and perspectives for Ukraine

Reforming the current taxation system in Ukraine through changing enterprises’ profits tax into a fundamentally different approach as the tax on outflown capital causes the urgent issues concerning the peculiarities of implementation of the process. Taking into account the availability of internatio...

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Bibliographic Details
Main Authors: V.O. Herasymova, N.O. Alafanova
Format: Article
Language:Ukrainian
Published: Zhytomyr State Technological University 2019-06-01
Series:Вісник Житомирського державного технологічного університету: Серія: економіка, управління та адміністрування
Subjects:
tax on outflown capital
profits tax
fiscal inflow
economic effect
investments
Online Access:http://ven.ztu.edu.ua/article/view/175403/175448

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