Tax regulation in Ukraine
Ye. S. Lukianenko
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
Annotation: The author’s approach to the interpretation of the term «tax regulation» is suggested in the article to implement the informed choice of the tax assessment indicators of business regulation. Tax regulation state is assessed by analysis of absolute and relative changes of the tax budget revenue and the tax burden level. The coverage indicator of budget expenditures by tax revenues is calculated in order to assess compliance with the principles of fiscal adequacy and effectiveness of taxation. Also the level of tax pressure on business entities in Ukraine is investigated, an international tax experience is considered. The positive features of the tax regulation of business in Ukraine and its main shortcomings and problems are identified.
Keywords: tax, tax regulation, tax pressure, problems of tax regulation, tax revenue, coverage indicator.
Pages: 243-251.
Link for citation: Lukianenko, Ye. S. Tax regulation in Ukraine. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2013. – Vol. 9, N 3. – Р. 243-251. – URL: https://donnasa.ru/publish_house/journals/esgh/2013-3/11_Lukianenko.pdf (date of access: 27.07.2024). (in Russian)
Vol. 9, N 3 (2013)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture