INCOME TAXES: HISTORICAL REVIEW
Journal Title: Молодий вчений - Year 2017, Vol 5, Issue 45
Abstract
The article provides an overview of the scientific literature on issues relating to historical aspects of the origin and formation of income tax. Ukraine considers the tax system. The attention paid to its formation and development. The stages of a system of direct taxation in European countries. Emphasized the need for tax harmonization with the following appropriate changes in the tax system of Ukraine.
Authors and Affiliations
V. M. Cherba, K. R. Sosenkova, A. V. Stasiuk
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