Virtues and shortcomings of different forms of taxation incorporation in Ukraine
Journal Title: Економіка: реалії часу - Year 2017, Vol 4, Issue 32
Abstract
The article reveals the approaches to determining the most acceptable ratio of direct and indirect taxes taking into account the taxation experience of developed countries. It is concluded that the ratio of direct and indirect taxation directly reflects the level of development of the national economy. The novelty of the article is the proposed concept of replacing the profit tax with the tax on the withdrawn capital, which largely solves these problems. In the conditions of functioning of the tax on the deduced capital, the base of taxation is the value of the transaction, and in fact the direct tax becomes, from the point of view of its collection, similar to indirect taxation – by analogy with VAT.
Authors and Affiliations
Tetyana Butenko, Viktoriia Butenko
Keywords
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