Indirect taxation in EU countries: peculiarities of development and possibility of application in Ukraine
Journal Title: Формування ринкових відносин в Україні. Збірник наукових праць - Year 2017, Vol 10, Issue 10
Abstract
The article describes the composition of tax revenues in the budgets of the EU member states and Ukraine. Diagnosed problems of harmonization of tax systems of the EU and Ukraine. The tendencies of the development of the system of indirect taxation in the EU countries, the reasons for reforming tax systems are determined. The peculiarities of the development of indirect taxes in the EU are determined. The focus is on the problem of the development of indirect taxation in Ukraine. The necessity of its optimization in accordance with the conditions of European integration is proved. The main proposals for the further development of the domestic tax system in accordance with the donor and principles of the European Union are outlined.
Authors and Affiliations
S. VASILCHAK, O. ZHYDYAK, Yu. HRYNIV
Keywords
Related Articles
- EP ID EP283524
- DOI -
- Views 132
- Downloads 0
Social insurance as a tool for development of sanatorium enterprises of Ukraine
The article defines the key components of the functioning of social insurance. Noted the main approaches to the resort as a special type of socio–economic activities. The analysis of funding, distribution and the provisi...
Approaches to the formation of regional policy struktury sanatorium areas
In the article scientific approaches to the interpretation of the concept of «region», «Regional Policy». Formed postulates formulation of regional development policies sanatorium sphere. Grounded comprehensive market re...
Theory and practice of the bank’s financial security management
The article is devoted to theoretical issues of the bank's financial security. Considered scientific approaches to the study of financial security issues as the banking system as a whole, as well as a separate institutio...
Shadow of power as a manifestation of the processes of incomplete modernization
The article examines the nature, causes and existence of contradictions in the link «power–society» in the form of manifestation of the phenomenon of «autonomous shadow state».
Government electronic services and their impact on the development of e-business and information society
Studied the concept of e-Governance. It analyzed the legal framework, defined by the state, problems and prospects of e-Governance implementation in Ukraine. We consider certain types of administrative services through t...