Transformation of Taxation System in the Countries of Eastern Europe: the Cases of Hungary, the Czech Republic and Poland
Journal Title: Бізнес Інформ - Year 2016, Vol 9, Issue
Abstract
The transition of the socialist countries from planned to market economy is one of the significant developments in the world economy of the last third of the 20th century. Indigenous institutional changes have also affected tax systems of transitional economies. Tax reforms in the countries of Eastern Europe were aimed at stimulating economic interest of entrepreneurs, in spite of their form of ownership, in the development of production and growth of the State budget revenues and thus solving national problems on this basis. In the article a study of peculiarities of transformation of tax system in conditions of transition economy of Hungary, Poland and the Czech Republic has been carried out. Conclusions about efficiency of tax impact on economy in transitional period that depends on the progress of market relations have been substantiated. Scientific-practical recommendations on directions of improvement of tax system in Ukraine and its adaptation to European standards in the field of taxation have been proposed.
Authors and Affiliations
Nataliia Goncharenko, Denys Surin, Roman Dolya
Keywords
Related Articles
- EP ID EP164870
- DOI -
- Views 117
- Downloads 0
Increase of Energy Efficiency in Infrastructure Branches of the Region as a Basis of the Process of Modernisation
The article shows the increasing role of formation of the foundation of energy efficient technologies in infrastructure sectors of the region as one of the basic elements of the process of modernisation of the country ec...
Using the Theory of the "Golden Ratio" to Analyze and Forecast the Innovative Activities of Industrial Enterprises
The methodical approach evaluation of innovative activity of industrial enterprises, which is based on the theory of the "golden section", and Fibonacci numbers. This allows the choice of methods to further encourage inc...
Statistical Evaluation of the Investment Activity in Ukraine
The article is devoted to the evaluation of investment activity in Ukraine through the use of statistical methods. Identified trends in investment activity in the country and draw conclusions about the intensity of chang...
Assessment of the modern state and tendencies of development of the service market of Ukraine
The article analyses the modern state and tendencies of development of the market of services in Ukraine, including tourist, social, hotel and restaurant, telephony, advertising, marketing, telecommunication, internation...
Conceptual Model of Pipeline Organization of the Project Portfolio Management
The article proposes organization of project management and management of the organization through the projects, aimed at profit earning not from individual projects, but from the totality of pipeline projects as a whole...