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№ 1/2012

№ 1/2012

Fìnansi Ukr. 2012 (1): 94–115

TAX POLICY

SOKOLOVSKA Alla 1, KOSHCHUK Tetiana 2

1SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-1022-8215
2SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0003-1013-4603


Tax policy in Ukraine in the context of tax reform trends in EU states


The authors analyze the tendencies of tax reforms in the EU in conditions of slow post-crisis recovery and risk of the second recession wave. The recommendations for tax revenues increase and streng then ing of the redistributive role of taxation in Ukraine in the context of European experience are suggested.

Keywords:tax policy, tax reform, tax measures for fiscal consolidation, strengthening social justice in taxation, VAT, excise tax, personal income tax, profit tax, tax relief.

JEL:


Sokolovska A. . Tax policy in Ukraine in the context of tax reform trends in EU states / A. . Sokolovska, T. . Koshchuk // Фінанси України. - 2012. - № 1. - C. 94-115.

Article original in Ukrainian (pp. 94 - 115) DownloadDownloads :960