EXIT TAX AND NET WORTH TAX
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2018, Vol 51, Issue 2
Abstract
The article is devoted to the analysis of tax legislation of Ukraine, determination of purpose and ways of optimization of the tax system for maintenance of regulatory and distribution functions of taxes. Objectives and socially significant objectives of optimization of the tax system are determined. It is proposed to introduce two new taxes – exit tax and net worth tax – and to pay VAT for all transactions abroad. Responsibility for paying VAT relates to banks.
Authors and Affiliations
І. С. Пирога
Keywords
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