EU experience in consolidation of direct taxation and the possibilities of its use in Ukraine

Alina Kulai
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Alina Kulai: Lesya Ukrainka Eastern European National University, Lutsk

Ukrainian Journal Ekonomist, 2015, issue 7, 13-18

Abstract: In the article it is analysed the processes of consolidation of direct taxation in the EU, which took place in the period of 1957 – 2014. We determined the main stages of the convergence of the taxation policy in the EU, their relationships and effect on the development of national economies of member countries. We analysed the tax strain in the EU using cluster methods, from the perspective of the structure of all taxes including obligatory insurance contributions for social security. It is proved the expediency of application of the EU experience in direct taxation for Ukraine.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2015:i:7:p:13-18

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