Disadvantages of the Ukrainian taxation system and conceptual approaches to their solution.
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 6, Issue 2
Abstract
In this article it has been defined the essence of the taxation system. It has been stated that the taxation system appears to be the complex of different kinds of taxes and fees, which are mandatory according to current taxation regime of the state. The author has specified that, despite constant change of the taxation system, which comes out in the form of taxes and fees alteration as well as in narrowing their number, one of the main disadvantages of the taxation system is still high tax burden on business entities, which, in fact, indicates the low efficiency of the Ukrainian tax system. Therefore, the study suggests conceptual approaches to eliminate these shortcomings.
Authors and Affiliations
М. О. Думчиков
Keywords
Related Articles
- EP ID EP456775
- DOI -
- Views 76
- Downloads 0
Legal status of the center for adaptation of the civil service to the standards of the European Union.
The content and nature of the legal status of the Center for Adaptation of the Civil Service to the Standards of the European Union were clarified as an immediate subject of information and analytical, expert and organiz...
Compliance as a form of implementation of administrative rules
The article analyzes the doctrinal definitions of compliance of administrative rules on the basis of which the signs, that are typical for this form of implementation of the legal standards are distinguished by. The pecu...
Physical and legal persons as subjects of administrative and legal support of the right to a secret of correspondence and telephone conversations.
The author of the article characterizes individuals and legal entities as the subjects of administrative and legal provision of the right to privacy of correspondence and telephone conversations. To this end, the author...
Contract as cause of establishment relationships of storage of thing that is an object of dispute
The article is devoted to legal research of contract of storage of thing that is an object of dispute as cause of establishment material relationships. Basing on the analyses of current legislation of Ukraine the auth...
The integrity test of officers of the law enforcement bodies of the Czech Republic.
The experience of carrying out the integrity test of the law enforcement officers of the Czech Republic is one of the most progressive in the world and it is not only a scientific, but also practical interest especially...