MODERN TAX SYSTEM OF UKRAINE: PROBLEMS AND PROSPECTS OF DEVELOPMENT
Journal Title: Причорноморські економічні студії - Year 2018, Vol 34, Issue
Abstract
The article deals with the current state of the tax system of Ukraine and the problems of functioning in the field of taxation. The dynamics and structure of tax revenues are analyzed and the optimal ratio of direct and indirect taxes is not found. Based on the conducted research, perspective directions of the tax system development in the modern conditions are substantiated.
Authors and Affiliations
B. P. Yarema, A. V. Rolko
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