Theoretical and Practical Problems of Modernisation of the Taxation System and Expansion of the Income Base of the State Budget of Ukraine

Kravchenko Mykola V.
Additional contact information
Kravchenko Mykola V.: Kyiv National University named after T. Shevchenko

Business Inform, 2014, issue 1, 292_296

Abstract: The article briefly reviews the essence of main steps of the tax reform, which were introduced in Ukraine from 2010 until 2012 and dealt with improvement of the tax system and tax administration, reduction of tax load on the population and subjects of economic activity. It analyses the tax reform, which had a number of positive consequences for the Ukrainian financial system. It also characterises a number of shortcomings of the Tax Code, which require immediate solution. Analysing the reform results, the article gives characteristic of influence of tax innovations upon Ukrainian economy in general, economic activity of the population and state of business environment in particular. Moreover, the article studies consequences of changes in formation of the income base of the State Budget of Ukraine. It marks out that practice of changes of tax legislation is characterised with many contradictions, solution of which requires efforts of tax scientists and practitioners.

Keywords: tax reform; Tax Code of Ukraine; state budget; income base of the budget (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.business-inform.net/pdf/2014/1_0/292_296.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2014:i:1:p:292_296

Access Statistics for this article

Business Inform is currently edited by Ponomarenko Vladimir S.

More articles in Business Inform from RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics
Bibliographic data for series maintained by Khaustova Viktoriia ().