Disadvantages of the Ukrainian taxation system and conceptual approaches to their solution.
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 6, Issue 2
Abstract
In this article it has been defined the essence of the taxation system. It has been stated that the taxation system appears to be the complex of different kinds of taxes and fees, which are mandatory according to current taxation regime of the state. The author has specified that, despite constant change of the taxation system, which comes out in the form of taxes and fees alteration as well as in narrowing their number, one of the main disadvantages of the taxation system is still high tax burden on business entities, which, in fact, indicates the low efficiency of the Ukrainian tax system. Therefore, the study suggests conceptual approaches to eliminate these shortcomings.
Authors and Affiliations
М. О. Думчиков
Keywords
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