Actual issues of legal regulation of indirectly taxation
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2018, Vol 31, Issue
Abstract
The subject of the study is a tax credit, which allows to optimize the innovative processes of the Ukrainian economy. The author draws attention to a large number of problems that impede the development of this sphere, among them inadequate regulation of the issue in the legislative sphere, the urgent need to reform the Ukrainian tax authorities, the need to study international experience in the issue under study. The author proposed his own approaches to the legislative regulation of the tax credit in Ukraine by means of compliance of normative legal acts with the objective realities of the modern national economy. A theoretical and legal analysis of the problems was conducted and ways of reforming the state tax policy were proposed.
Authors and Affiliations
О. В. ЯЩЕНКО
Keywords
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