Draft law on the introduction of tax on the withdrawal of capital and the possible consequences of corporate tax reform
Journal Title: Право та державне управління - Year 2018, Vol 1, Issue 2
Abstract
The effect of the legislative changes in the corporate income tax, reviewed and analyzed the bill of the new model of tax on capital derived, made a comparative analysis of the proposed model for Ukraine with the existing model in Estonia. It is concluded that the proposed model for Ukraine is a revolutionary and progressive, its implementation could lead to a simplification administration and reducing discretion, provided that the bill will not be added to the other disputed rules, there are some disadvantages, so it is necessary to correct them and to make changes to the bill before registering and acceptance.
Authors and Affiliations
З. Д. Калініченко
Keywords
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