THEORETICAL PRINCIPLES OF THE HISTORICAL PROCESS OF THE REFORMATION OF THE MANDATORY TAXES AND FEES SYSTEM IN UKRAINE
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2018, Vol 48, Issue 1
Abstract
In this article it has been researched the essence of the mandatory taxes and fees system and importance of its reformation. The influence of the tax system reformation on economic processes has been determined. The stages of reforming the system of taxes and fees have been singled out. It has been noted, that during the existence of Ukraine as a sovereign state, there have been many transformations and adjustments of types of taxes and fees. It has also been stated, that currently the list of existing taxes and fees is significantly narrowed, but this does not provide the expected effects and results of reformation.
Authors and Affiliations
М. О. Думчиков
Keywords
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- EP ID EP639750
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