LEGAL ASPECTS OF ECONOMIC STRATEGY OF UKRAINE
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 43, Issue 1
Abstract
This paper investigates the legal aspects of the implementation of the strategy of economic development. It is proved that the undervaluation of the hryvnia as a means of ensuring exportriented economic development strategy of Ukraine is false in fact. To stimulate economic development proposed to make the following changes to the legislation: to clarify the definition of value added and its optimal distribution between the wage Fund and profit; define the basis of single social contribution and taxes (VAT, profit, income of individuals); set differential rates of profit tax and VAT; to eliminate the tax relationship between tax payers; to establish a fair market price; to provide an effective structure of exports and the stability of the hryvnia exchange rate on the period of implementation of the chosen strategy. All of the proposed changes to the legislation, you must enter at the same time.
Authors and Affiliations
І. С. Пирога, С. С. Пирога
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