Сравнительный анализ налоговых систем европейских стран в контексте интеграционных процессов
The article is sacred to the problems of harmonization of the tax system of Ukraine as compared to some European countries. The basic theoretical questions of harmonization and integration of the tax system are considered. The estimation of level of adaptation and prospect of harmonization of the...
Збережено в:
Дата: | 2013 |
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Автор: | |
Формат: | Стаття |
Мова: | Russian |
Опубліковано: |
Кримський науковий центр НАН України і МОН України
2013
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Назва видання: | Культура народов Причерноморья |
Теми: | |
Онлайн доступ: | http://dspace.nbuv.gov.ua/handle/123456789/92448 |
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Назва журналу: | Digital Library of Periodicals of National Academy of Sciences of Ukraine |
Цитувати: | Сравнительный анализ налоговых систем европейских стран в контексте интеграционных процессов / Э.А. Ваниева // Культура народов Причерноморья. — 2013. — № 263. — С. 10-13. — Бібліогр.: 3 назв. — рос. |
Репозитарії
Digital Library of Periodicals of National Academy of Sciences of UkraineРезюме: | The article is sacred to the problems of harmonization of the tax system of Ukraine as compared to
some European countries. The basic theoretical questions of harmonization and integration of the tax system are
considered. The estimation of level of adaptation and prospect of harmonization of the tax system of Ukraine and
other European countries is Given.
For a comparative analysis the tax systems of France, Spain, Germany, Canada, Great Britain, Romania and
Italy were in-process considered. For comparison of the tax systems for basis an income tax on the profits of
physical persons, income tax were taken, tax enterprises value-added and excises. The tax system of Ukraine is
imperfect, has a row of defects and problem questions which need further decision. |
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