POLITEKONOMY OF FORMATION OF TAX TRUST IN UKRAINE: INSTITUTIONAL ASPECTS
Journal Title: Регіональна економіка та управління - Year 2018, Vol 4, Issue 22
Abstract
Socially and fiscally effective tax system is formed for a long time. Along with formal institutions, an important role is also given to informal institutions. Among the informal institutions, tax authority is the determining place. Tax trust is the basis of the formation of tax motivation, an increase in tax revenues under uncertainty.
Authors and Affiliations
Alexander Yurkivsky
Keywords
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