On the efficiency of the system of simplified taxation of small business

V. Trehobchuk, O. Moroz, S. Matviychuk, L. Shveikina

Economy and Forecasting, 2001, issue 2, 65-77

Abstract: The urgent problems of reforming of the tax system of Ukraine are discussed in the article. In particular, it deals with advantages and drawbacks of using in practice such main elements of taxing economic activity, as value-added tax and sales tax, as well as their common and different features. Great attention is paid to the questions of efficiency of the application of the system of simplified taxation of small business.

Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:eip:journl:y:2001:i:2:p:65-77

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