Methodological approaches to statistical evaluation of effects aggressive tax planning
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1
Abstract
The article is devoted to coverage of developed OECD indicators for assessing the scale of aggressive tax planning so that on this basis to develop their own national model against such negative manifestations in the tax area.
Authors and Affiliations
Nadiia Novytska
Keywords
Related Articles
- EP ID EP491830
- DOI 10.33244/2617-5932.1.2017.138-146
- Views 199
- Downloads 0
Deposit policy of banks during transformation period in the banking system of Ukraine
Nowadays, banks are under adverse financial conditions and deposits are the most popular investment tool and a key component of the resource base of banks in Ukraine.The purpose of this article is to analyze a current st...
Balance of the development of the financial market and the new economy as a strategy for successful socio-economic changes in Ukraine
In article is analyzed the relationship that is the basis for development of new type of economy and financial market. Also is shown the importance of balancing of such relationship as strategic direction because the app...
The problems of using e-declaration data for tax audit
The article examines the possibility to use an existing e-declarations of information for tax checks on calculation and payment of tax liabilities arising from the acquisition of individuals authorized to perform state f...
Analysis of the experience in the state financial control: the European Union and Ukraine
In the article was analyzes the experience of the functioning of the system of state financial control of the European Union, analyzes the formation of financial control, and assesses the current state of the system of s...
Phenomenon crystals: satisfaction, mechanism of completion, use challenges
The process of occurrence of crypto currency as a part of the crypt economy (digital economy), based on fundamentally new technology – blockade, is investigated. Bitcoins is a digital cryptography, created in 2008 by an...