HARMONIZATION OF THE FISCAL INCENTIVES’ SYSTEM WITH EU RULES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 5
Abstract
The components of the process of internationalization and globalization in the world economy, the necessity of structural reform and harmonization of fiscal incentives with EU rules as an indicator of fiscal integration in the community are investigated in this article. A package of fiscal tools to support economic activity in Central and Eastern Europe is suggested here. It is proved that, despite the positive developments in the economic and industrial areas of the Tax Code of Ukraine, fiscal instruments have a negligible effect compared to those applied in the EU.
Authors and Affiliations
V. M. Kmit, L. B. Dmytriv
Keywords
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