HISTORICAL AND LEGAL ANALYSIS OF THE DIRECT MECHANISM TAXATION IN THE 90-S XX CENT. IN UKRAINE
Journal Title: Вісник Національної академії правових наук України - Year 2018, Vol 1, Issue 2
Abstract
The study of the conditions and peculiarities of the formation of the tax system of Ukraine is of great importance for the development of both historical science and the science of tax law. This problem is very relevant today, in the context of changing the system of the economy, the vector of its development and the entry of Ukrainian goods to European markets. The author set a goal to determine the features of the direct taxation mechanism in the 90s of the 20th century. The article discloses the issues of the periodization of the formation of the tax system of an independent state, its essence is determined, as well as the features of its formation at the end of the 20th century. Several approaches to the tax system and its functions have been considered, and various positions of scientists regarding the stages of the formation of the state tax system have been analyzed. The author studied the issue of taxation in the 90s of the XX century through the prism of the legislative base of that time. Also, the relevant conclusions are made regarding the main signs of a particular stage in the formation of the Ukrainian tax system.
Authors and Affiliations
Maxim Sheverdin
Keywords
Related Articles
- EP ID EP493497
- DOI 10.31359/1993-0909-2018-25-2-13
- Views 168
- Downloads 0
THE NATURE OF COLLECTIVE HUMAN RIGHTS AND THEIR RELATIONSHIP WITH INDIVIDUAL RIGHTS (IN THE LIGHT OF THE UNIVERSAL DECLARATION OF HUMAN RIGHTS)
The urgency of finding the optimal (or, at least, more or less acceptable) balance between individual and collective human rights is increasing in the modern world every day, first of all, given the globalization process...
INTRODUCING AN INTERNATIONAL JUDICIARY INSTITUTION OF UKRAINE’S INTERNATIONAL CONTRIBUTION OF UKRAINE’S JURISDICTION AS A CASE OF REVIEW OF JUDICIAL SOLUTIONS IN EXCEPTIONAL CIRCUMSTANCES IN CRIMINAL PROCEEDINGS
The article analyzes the grounds and procedure for conducting criminal proceedings in exceptional circumstances. The procedural mechanism for revision of court decisions, which became legally effective, was investigated...
SPORTS RELATIONS AND CIVIL LEGAL RELATIONS: THE QUESTION OF SUBJECTIVE COMPOSITION
The development of professional sports contributes to complicating the social relations that increases the need for their clear legal regulation. Therefore, the main objective of the work is the analysis of the issues of...
PROBLEMS WITH THE APPLICATION OF SPORTS LEGISLATION
Sports law as an element of the system of the Ukrainian law, by its regulatory and functional properties is gradually beginning to acquire signs of an independent industry which unites specific legal institutions. Theref...
THE CIVIL LAW NORM AS A UNIVERSALLY BINDING RULE OF CONDUCT, AS INFORMATION AND THE RESULT OF CREATIVILY
The civil law norm is considered in theory primarily as a universally binding, formally defined rule of conduct. At the same time, the civil law norm has its own specifics, which is explained by the peculiarities of the...