Direct taxes in the tax system of Ukraine
Journal Title: Актуальні проблеми держави і права - Year 2016, Vol 76, Issue
Abstract
The place of direct taxes in the tax system is analyzed. Considered types of direct taxes. The features of certain types of direct taxes, particularly income and property taxes are distinguished. Revealed positive and negative features of such taxes and draws attention to the shortcomings in the legal regulation of some elements of income and property taxes.
Authors and Affiliations
С. В. Пархоменко-Цироциянц
Keywords
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