Virtues and shortcomings of different forms of taxation incorporation in Ukraine
Journal Title: Економіка: реалії часу - Year 2017, Vol 4, Issue 32
Abstract
The article reveals the approaches to determining the most acceptable ratio of direct and indirect taxes taking into account the taxation experience of developed countries. It is concluded that the ratio of direct and indirect taxation directly reflects the level of development of the national economy. The novelty of the article is the proposed concept of replacing the profit tax with the tax on the withdrawn capital, which largely solves these problems. In the conditions of functioning of the tax on the deduced capital, the base of taxation is the value of the transaction, and in fact the direct tax becomes, from the point of view of its collection, similar to indirect taxation – by analogy with VAT.
Authors and Affiliations
Tetyana Butenko, Viktoriia Butenko
Keywords
Related Articles
- EP ID EP323920
- DOI -
- Views 97
- Downloads 0
Problems of qualitative assessment of higher education by example of Estonia
The article reviews main problems of Problems of qualitative assessment of higher education by example of Estonia. Key assessment areas of this system are analyzed. The problems of management education in Ukraine are vie...
Ecological and economic effects from implementation of the model of solidarity use of motor transport in the context of smart city creation
The article substantiates the necessity of solving motor transport problems of the society using the model of solidarization of motor transport in the context of urban management based on the introduction of smart-city s...
Theoretical and methodological aspects of the marketing activities of the company
The article followed the evolution of the concept of «marketing» in the world in general and in Ukraine in particular, the stages of marketing as a science, analyzed the interpretation of the term «marketing management»...
Managementоf Innоvative Risks
Fоr ecоnоmies оf tоday are characterized by increasing uncertainty оf their behaviоr because оf cоmplicatiоns and accelerate the prоcesses оccurring in them and increase in the cоnsequences оf decisiоns. Оf particular im...
Directions of perfection of marketing research in the development of issues related to the effective implementation of innovative projects
In the article the need for market research in the development and implementation of innovative projects in industry, on key areas of market research and analysis aspects of marketing research, and suggests directions fo...