MODERN FAXATION: THE NATURE AND FORMS ANALYSIS CONCEPTUAL APPROACHES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 2
Abstract
The theoretical approaches of taxes related to the concepts of fiscal sociology and institutional financial theory are described. The basic directions in research and theoretical understanding of taxes are singled out. Based on the analysis of global tax theories, the main features of taxes are formulated.
Authors and Affiliations
V. B. Reinska
SPECIFIC FEATURES OF TRADE-ECONOMIC COOPERATION OF UKRAINE AND THE VISEGRAD GROUP COUNTRIES
The article is devoted to the topical subject of foreign economic cooperation between Ukraine and its neighbouring countries – the members of the European Union in the context of European integration. Statistical and ana...
ROLE OF INTEGRATED ACCOUNTANCY IN THE EVALUATION OF PERSPECTIVES IN ACTIVITY OF COMMERCIAL SUBJECTS
There are researched the theoretical questions about formation of integrational accountancy system as the element of administrative system in enterprise. It’s considered the integration in all kinds of accountancy and bu...
EVALUATION OF THE PROSPECTS FOR ORGANIC FARMING IN UKRAINE BASED ON SWOT-ANALYSIS
The article is devoted to the evaluation of problems of organic farming development in Ukraine. The basic problems of its functioning in Ukraine are substantiated. Methodological basis of the study is using of SWOT–analy...
WAYS OF INCREASING THE EFFICIENCY OF FUNCTIONING AND LABOR MOTIVATION ON ENTERPRISES OF THE SANATORIUM-RESORT COMPLEX
The article shows directions of effective functioning and development of enterprises of sanatorium-resort complex. The effective system of motivation and its components have been considered. In addition, motivational cos...
PROSPECTS OF THE IMPLEMENTATION OF AGRARIAN REFORM IN UKRAINE
Problems and prospects of the agrarian reform realization in Ukraine are investigated. The possibilities of the foreign experience of the land reforms implementations are analysed. The ways of the agrarian market develop...