Systems of taxation income in foreign countries
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 4, Issue
Abstract
Under the conditions of the tax reform, stipulated by the Association Agreement with the EU and the cooperation of the government with the IMF, it is important to study the peculiarities of building tax systems in foreign countries. In the article examples of construction of income taxation systems with the purpose of harmonization of the tax legislation of Ukraine taking into account foreign experience are considered.
Authors and Affiliations
Tetiana Eduardivna Horodetska, Valeriia Olehivna Kornivska, Hanna Romanivna Mykolaienko
Keywords
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