ASPECTS OF IMPROVEMENT OF THE TAXATION SYSTEM IN UKRAINE
Keywords:
taxation system, tax revenues, Tax Code of Ukraine, direct and indirect taxes, economic growthAbstract
The article deals with the problems of introduction of adequate tax mechanisms in Ukraine. The dynamics of tax revenues formation and conditions of taxation of corporate profits and personal incomes are analyzed. The mayor changes in taxation introduced by the new Tax Code of Ukraine and other legal acts are investigated. Shortcomings of the current taxation system in Ukraine are identified and the ways of their elimination are proposed. Conclusions are formulated with the focus on the regulatory function of taxes, incentives for investment activity.
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