Analysis of Influence of Measures of Discretion Tax Policy on the Bases of Taxation of Direct Taxes

Kostyana Oksana V. ()
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Kostyana Oksana V.: Kharkiv National University of Economics

Business Inform, 2012, issue 7, 141_145

Abstract: The article contains a comparative analysis of the impact of discretionary fiscal policy on taxable corporate income tax and tax on personal income, estimated internal lag discretionary fiscal policy. Calculations based on figures that were recorded during the tax reform of 2004, when the modified direct taxes.

Keywords: tax rate; discretionary fiscal policy; tax policy lags; direct taxes (search for similar items in EconPapers)
Date: 2012
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