REFORMATION OF THE TAX SYSTEM IN UKRAINE
<p>For some time the tax policy has been changing the vector of influence on the economy development towards granting a wide range of tax remissions by branch and territorial factors or periodically towards their restriction related to the requirements of international financial organizations....
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Format: | Article |
Language: | English |
Published: |
Science and Innovation Center Publishing House
2013-11-01
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Series: | Sovremennye Issledovaniâ Socialʹnyh Problem |
Online Access: | http://journal-s.org/index.php/sisp/article/view/1168 |
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author | Lyudmila Grigorevna Oleynikova |
author_facet | Lyudmila Grigorevna Oleynikova |
author_sort | Lyudmila Grigorevna Oleynikova |
collection | DOAJ |
description | <p>For some time the tax policy has been changing the vector of influence on the economy development towards granting a wide range of tax remissions by branch and territorial factors or periodically towards their restriction related to the requirements of international financial organizations. Lobbying of own interests by influential business structures known in developed countries has become customary and resulted in uneven tax loads not only for industries, but, sometimes, for economic entities. In its turn, it has resulted in reduction of public revenues and caused the desire of taxpayers to avoid excessive pressure on businesses by minimizing their tax liabilities or evading them completely. </p><p><strong><strong><strong>DOI: <a href="http://dx.doi.org/10.12731/2218-7405-2013-7-56">http://dx.doi.org/10.12731/2218-7405-2013-7-56</a></strong></strong></strong></p> |
first_indexed | 2024-12-13T19:50:15Z |
format | Article |
id | doaj.art-257e47106fb648bc9506f7fc4c21d49f |
institution | Directory Open Access Journal |
issn | 2218-7405 |
language | English |
last_indexed | 2024-12-13T19:50:15Z |
publishDate | 2013-11-01 |
publisher | Science and Innovation Center Publishing House |
record_format | Article |
series | Sovremennye Issledovaniâ Socialʹnyh Problem |
spelling | doaj.art-257e47106fb648bc9506f7fc4c21d49f2022-12-21T23:33:26ZengScience and Innovation Center Publishing HouseSovremennye Issledovaniâ Socialʹnyh Problem2218-74052013-11-0107476REFORMATION OF THE TAX SYSTEM IN UKRAINELyudmila Grigorevna Oleynikova<p>For some time the tax policy has been changing the vector of influence on the economy development towards granting a wide range of tax remissions by branch and territorial factors or periodically towards their restriction related to the requirements of international financial organizations. Lobbying of own interests by influential business structures known in developed countries has become customary and resulted in uneven tax loads not only for industries, but, sometimes, for economic entities. In its turn, it has resulted in reduction of public revenues and caused the desire of taxpayers to avoid excessive pressure on businesses by minimizing their tax liabilities or evading them completely. </p><p><strong><strong><strong>DOI: <a href="http://dx.doi.org/10.12731/2218-7405-2013-7-56">http://dx.doi.org/10.12731/2218-7405-2013-7-56</a></strong></strong></strong></p>http://journal-s.org/index.php/sisp/article/view/1168 |
spellingShingle | Lyudmila Grigorevna Oleynikova REFORMATION OF THE TAX SYSTEM IN UKRAINE Sovremennye Issledovaniâ Socialʹnyh Problem |
title | REFORMATION OF THE TAX SYSTEM IN UKRAINE |
title_full | REFORMATION OF THE TAX SYSTEM IN UKRAINE |
title_fullStr | REFORMATION OF THE TAX SYSTEM IN UKRAINE |
title_full_unstemmed | REFORMATION OF THE TAX SYSTEM IN UKRAINE |
title_short | REFORMATION OF THE TAX SYSTEM IN UKRAINE |
title_sort | reformation of the tax system in ukraine |
url | http://journal-s.org/index.php/sisp/article/view/1168 |
work_keys_str_mv | AT lyudmilagrigorevnaoleynikova reformationofthetaxsysteminukraine |