Issued since 1995
Welcome to the Finance of Ukraine site (demo).
Login | Register
ACADEMY
OF FINANCIAL
MANAGEMENT
.


№ 12/2014

№ 12/2014

Fìnansi Ukr. 2014 (12): 103–121

EX PROFESSO

SOKOLOVSKA Alla 1

1SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-1022-8215


Ways of reforming the tax system of Ukraine


The critical analysis of the proposals on ways of reforming the tax system of Ukraine is carried out in the article, including: reducing the number of taxes and fees, changing the model of real estate tax, other than land, introduction of the excise tax on the retail sale of certain innovations in the taxation of corporate profits. The possibility of achieving the goal of reforming the tax system within reform measures of the established concept is outlined. As well it is considered the compliance of established goal of reforming the tax system with challenges and threats faced by the economy and financial system of Ukraine. The expediency of individual transformations in taxes and fees, the advantages and disadvantages of different models of reforming the single social contribution and tax on personal income, the requirements for concepts that define direction of reformation in various spheres of public life are substantiated

Keywords: tax reform, tax on real estate, other than land, the excise tax on retail sales, a single social contribution, income tax on individuals

JEL: H20, H21, H22, H23, H24, H27


Sokolovska A. . Ways of reforming the tax system of Ukraine / A. . Sokolovska // Фінанси України. - 2014. - № 12. - C. 103-121.

Article original in Ukrainian (pp. 103 - 121) DownloadDownloads :312