УДОСКОНАЛЕННЯ ЗАКОНОДАВСТВА ЩОДО ОПОДАТКУВАННЯ ЄДИНИМ ПОДАТКОМ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ
The article is devoted to the definition of directions for improving of Ukrainian legislation in the sphere of the flat tax taxation of economic entities. Modern changes in the tax legislation of Ukraine in the flat tax taxation of economic entities have been analyzed. On the basis of the identified...
Saved in:
| Date: | 2016 |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | Ukrainian |
| Published: |
V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine
2016
|
| Online Access: | https://economiclaw.kiev.ua/index.php/economiclaw/article/view/122 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Journal Title: | Economics and Law |
Institution
Economics and Law| id |
oai:ojs.economiclaw.kiev.ua:article-122 |
|---|---|
| record_format |
ojs |
| institution |
Economics and Law |
| baseUrl_str |
|
| datestamp_date |
2019-08-05T11:00:56Z |
| collection |
OJS |
| language |
Ukrainian |
| format |
Article |
| author |
Bero, V.M. |
| spellingShingle |
Bero, V.M. УДОСКОНАЛЕННЯ ЗАКОНОДАВСТВА ЩОДО ОПОДАТКУВАННЯ ЄДИНИМ ПОДАТКОМ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ |
| author_facet |
Bero, V.M. |
| author_sort |
Bero, V.M. |
| title |
УДОСКОНАЛЕННЯ ЗАКОНОДАВСТВА ЩОДО ОПОДАТКУВАННЯ ЄДИНИМ ПОДАТКОМ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ |
| title_short |
УДОСКОНАЛЕННЯ ЗАКОНОДАВСТВА ЩОДО ОПОДАТКУВАННЯ ЄДИНИМ ПОДАТКОМ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ |
| title_full |
УДОСКОНАЛЕННЯ ЗАКОНОДАВСТВА ЩОДО ОПОДАТКУВАННЯ ЄДИНИМ ПОДАТКОМ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ |
| title_fullStr |
УДОСКОНАЛЕННЯ ЗАКОНОДАВСТВА ЩОДО ОПОДАТКУВАННЯ ЄДИНИМ ПОДАТКОМ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ |
| title_full_unstemmed |
УДОСКОНАЛЕННЯ ЗАКОНОДАВСТВА ЩОДО ОПОДАТКУВАННЯ ЄДИНИМ ПОДАТКОМ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ |
| title_sort |
удосконалення законодавства щодо оподаткування єдиним податком суб’єктів господарювання |
| title_alt |
IMPROVEMENT OF LEGISLATION ON THE FLAT TAX TAXATION OF ECONOMIC ENTITIES СОВЕРШЕНСТВОВАНИЕ ЗАКОНОДАТЕЛЬСТВА О НАЛОГООБЛОЖЕНИИ ЕДИНЫМ НАЛОГОМ СУБЪЕКТОВ ХОЗЯЙСТВОВАНИЯ |
| description |
The article is devoted to the definition of directions for improving of Ukrainian legislation in the sphere of the flat tax taxation of economic entities. Modern changes in the tax legislation of Ukraine in the flat tax taxation of economic entities have been analyzed. On the basis of the identified problems the directions for improving of Ukrainian legislation in the sphere of the flat tax taxation of economic entities are grounded.
REFERENCES1. Zeldina O.R. and Gosteva O.Yu. (2012), Internal Revenue Code: jural problems and directions of its modernization, Actual problems of state and law, vol. 64, pp. 360-368, available at: http://nbuv.gov.ua/UJRN/apdp_2012_64_51 (Accessed 15 June 2016).2. Korniyenko T.N. and Korniyenko S.A. (2010), Tax code and strategy of economic development of Ukraine, Visnyk Dnipropetrovskoyi derzhavnoyi finansovoyi akademiyi: Ekonomichni nauky, vol. 2, pp. 145-149.3. Majstrenko O.V. (2011), Tax Code of Ukraine: forecasts and reality, Byuleten Ministerstva yustyciyi Ukrayiny, [Online], vol. 5, pp. 46-51, available at: http://nbuv.gov.ua/UJRN/bmju_2011_5_9 (Accessed 15 June 2016).4. Volohova I.S. (2010), Mizhbyudzhetni vidnosyny v Ukrayini: suchasnyj stan ta perspektyvy rozvytku [Intergovernmental relations in Ukraine: current state and prospects of development], Atlant, Odesa, Ukraine.5. Medynska T.V. (2014), The united tax in forming of local budgets and tax control over its payment, Sustainable development of economy, vol. 2 (24), pp. 218-224.6. Tarasiuk M. and Rudenko I. (2012), Local taxes and fees within the framework of taxation reforms in Ukraine, Herald of KNUTE, vol. 6, pp. 92-103.7. Tofan I.M. (2014), Prospects of single tax payers, Business Inform, vol. 3, pp. 321-325.8. Lyashenko V.I. and Prosulenko A.A. (2011), Influence of Internal Revenue Code of Ukraine on small business development, Visnyk ekonomichnoyi nauky Ukrayiny, vol. 2, pp. 93-111.9. The Verkhovna Rada of Ukraine (2010), The Code of Ukraine: The Tax Code of Ukraine, available at: http: //zakon2.rada.gov.ua/laws/show/2755-17 (Accessed 15 June 2016).10. The Verkhovna Rada of Ukraine (2015), The Law of Ukraine: On Amendments to the Tax Code of Ukraine and laws of Ukraine to ensure the balance of revenue in 2016, available at: http://zakon2.rada.gov.ua/laws/show/909-19/page (Accessed 10 June 2016).11. Majburov Yu.A., Ivanov Yu.B., Et al. (2012), Nalogovye sistemy. Metodologiya razvitiya [Tax system. Methodology of development], YuNITI-DANA, Moscow, Russia.12. Ilyashenko V.A. (2013), Consequences and problems of primeneniz of the simplified system of the taxation in Ukraine, Derzhava ta regiony, vol. 3 (72), pp. 13-18.13. Sydorenko R.V. and Zelenko S.V. (2015), Directions for improvement of simplified system taxation, accounting and reporting in Ukraine, Actual problems of economics, vol. 2 (164), pp. 366-372.14. Snachov M.P. and Vernyuk A.V. (2008), Reforming the taxation of small business entities, Visnyk Dnipropetrovskogo nacionalnogo universytetu zaliznychnogo transportu imeni akademika V. Lazaryana, vol. 22, pp. 270-273. |
| publisher |
V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine |
| publishDate |
2016 |
| url |
https://economiclaw.kiev.ua/index.php/economiclaw/article/view/122 |
| work_keys_str_mv |
AT berovm improvementoflegislationontheflattaxtaxationofeconomicentities AT berovm soveršenstvovaniezakonodatelʹstvaonalogoobloženiiedinymnalogomsubʺektovhozâjstvovaniâ AT berovm udoskonalennâzakonodavstvaŝodoopodatkuvannâêdinimpodatkomsubêktívgospodarûvannâ |
| first_indexed |
2025-09-24T17:24:28Z |
| last_indexed |
2025-09-24T17:24:28Z |
| _version_ |
1850411937330888704 |
| spelling |
oai:ojs.economiclaw.kiev.ua:article-1222019-08-05T11:00:56Z IMPROVEMENT OF LEGISLATION ON THE FLAT TAX TAXATION OF ECONOMIC ENTITIES СОВЕРШЕНСТВОВАНИЕ ЗАКОНОДАТЕЛЬСТВА О НАЛОГООБЛОЖЕНИИ ЕДИНЫМ НАЛОГОМ СУБЪЕКТОВ ХОЗЯЙСТВОВАНИЯ УДОСКОНАЛЕННЯ ЗАКОНОДАВСТВА ЩОДО ОПОДАТКУВАННЯ ЄДИНИМ ПОДАТКОМ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ Bero, V.M. The article is devoted to the definition of directions for improving of Ukrainian legislation in the sphere of the flat tax taxation of economic entities. Modern changes in the tax legislation of Ukraine in the flat tax taxation of economic entities have been analyzed. On the basis of the identified problems the directions for improving of Ukrainian legislation in the sphere of the flat tax taxation of economic entities are grounded. REFERENCES1. Zeldina O.R. and Gosteva O.Yu. (2012), Internal Revenue Code: jural problems and directions of its modernization, Actual problems of state and law, vol. 64, pp. 360-368, available at: http://nbuv.gov.ua/UJRN/apdp_2012_64_51 (Accessed 15 June 2016).2. Korniyenko T.N. and Korniyenko S.A. (2010), Tax code and strategy of economic development of Ukraine, Visnyk Dnipropetrovskoyi derzhavnoyi finansovoyi akademiyi: Ekonomichni nauky, vol. 2, pp. 145-149.3. Majstrenko O.V. (2011), Tax Code of Ukraine: forecasts and reality, Byuleten Ministerstva yustyciyi Ukrayiny, [Online], vol. 5, pp. 46-51, available at: http://nbuv.gov.ua/UJRN/bmju_2011_5_9 (Accessed 15 June 2016).4. Volohova I.S. (2010), Mizhbyudzhetni vidnosyny v Ukrayini: suchasnyj stan ta perspektyvy rozvytku [Intergovernmental relations in Ukraine: current state and prospects of development], Atlant, Odesa, Ukraine.5. Medynska T.V. (2014), The united tax in forming of local budgets and tax control over its payment, Sustainable development of economy, vol. 2 (24), pp. 218-224.6. Tarasiuk M. and Rudenko I. (2012), Local taxes and fees within the framework of taxation reforms in Ukraine, Herald of KNUTE, vol. 6, pp. 92-103.7. Tofan I.M. (2014), Prospects of single tax payers, Business Inform, vol. 3, pp. 321-325.8. Lyashenko V.I. and Prosulenko A.A. (2011), Influence of Internal Revenue Code of Ukraine on small business development, Visnyk ekonomichnoyi nauky Ukrayiny, vol. 2, pp. 93-111.9. The Verkhovna Rada of Ukraine (2010), The Code of Ukraine: The Tax Code of Ukraine, available at: http: //zakon2.rada.gov.ua/laws/show/2755-17 (Accessed 15 June 2016).10. The Verkhovna Rada of Ukraine (2015), The Law of Ukraine: On Amendments to the Tax Code of Ukraine and laws of Ukraine to ensure the balance of revenue in 2016, available at: http://zakon2.rada.gov.ua/laws/show/909-19/page (Accessed 10 June 2016).11. Majburov Yu.A., Ivanov Yu.B., Et al. (2012), Nalogovye sistemy. Metodologiya razvitiya [Tax system. Methodology of development], YuNITI-DANA, Moscow, Russia.12. Ilyashenko V.A. (2013), Consequences and problems of primeneniz of the simplified system of the taxation in Ukraine, Derzhava ta regiony, vol. 3 (72), pp. 13-18.13. Sydorenko R.V. and Zelenko S.V. (2015), Directions for improvement of simplified system taxation, accounting and reporting in Ukraine, Actual problems of economics, vol. 2 (164), pp. 366-372.14. Snachov M.P. and Vernyuk A.V. (2008), Reforming the taxation of small business entities, Visnyk Dnipropetrovskogo nacionalnogo universytetu zaliznychnogo transportu imeni akademika V. Lazaryana, vol. 22, pp. 270-273. Определены направления совершенствования законодательства Украины в сфере налогообложения субъектов хозяйствования единым налогом. Проанализированы современные изменения в налоговом законодательстве Украины о налогообложении единым налогом субъектов хозяйствования. На основе выявленных проблем обосно ваны направления совершенствования законодательства Украины в сфере налогообложения единым налогом субъектов хозяйствования. Визначено напрями удосконалення законодавства України у сфері оподаткування суб’єктів господарювання єдиним податком. Проаналізовано сучасні зміни у податковому законодавстві України щодо оподаткування єдиним податком суб’єктів господарювання. На основі виявлених проблем обґрунтовано напрями удосконалення законодавства України в сфері оподаткування єдиним податком суб’єктів господарювання. V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine 2016-08-26 Article Article application/pdf https://economiclaw.kiev.ua/index.php/economiclaw/article/view/122 10.15407/econlaw.2016.02.100 Economics and Law; No 2 (44) (2016): Economics and Law; 100 - 104 Экономика и право; No 2 (44) (2016): Economics and Law; 100 - 104 Економіка та право; No 2 (44) (2016): Economics and Law; 100 - 104 2523-4838 1681-6277 10.15407/econlaw.2016.02 uk https://economiclaw.kiev.ua/index.php/economiclaw/article/view/122/103 |