PRINCIPLES OF OPTIMIZATION OF THE TAX SYSTEM OF UKRAINE
Journal Title: Вчені записки Таврійського національного університету імені В. І. Вернадського. Серія: Юридичні науки - Year 2018, Vol 292, Issue 2
Abstract
The article is devoted to the investigation of the relationship between the taxable base of the main taxes and the single social contribution. The basic principles of optimization of objects of taxation and tax rates are determined. The optimal proportions of the distribution of value added between the labor payment fund and the profit, as well as the rational distribution of the wage fund, are achieved by setting differentiated rates of taxes: VAT, on personal income, on profit.
Authors and Affiliations
И. С. Пирога
Keywords
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