Застосування теорії трансакційних витрат у контексті реформування податкової системи україни
Journal Title: European Journal of Management Issues - Year 2015, Vol 23, Issue 5
Abstract
The article justifies application of the transaction costs theory in developing the scientific foundations of tax management, analyzes the features of the state and taxpayers interaction from a position of neo-institutional approach, reveals the causes and consequences of conflicts such interaction, considers the contractual risks between participants of tax transactions, points out directions of reforming the tax system of Ukraine.
Authors and Affiliations
Olga Zinchenko
Keywords
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- EP ID EP192484
- DOI 10.15421/191520
- Views 192
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