ЗМІНА ПОДАТКОВОГО ЗАКОНОДАВСТВА: ПРОБЛЕМИ І ШЛЯХИ ЇХ ВИРІШЕННЯ

• Дата: 2016
• Автор: Zeldina, O.R.
• Формат: Стаття
• Мова: Ukrainian
• Опубліковано: V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine 2016
• Онлайн доступ: https://economiclaw.kiev.ua/index.php/economiclaw/article/view/144
• Назва журналу: Economics and Law

The article analyzes the changes and additions to the Ukrainian legislation on the taxation of business entities. It is indicated that the changes have affected almost all sections of the Tax Code of Ukraine. Identified the existing problems in the sphere of legal regulation of taxation and suggests ways to address them. It is noted that the process of removing outdated law on taxation should take into account the current conditions of economic development of Ukraine and the principle of stability. REFERENCES 1. The Verkhovna Rada of Ukraine (2004), The Law of Ukraine "On Principles of Regulatory Policy in Economic Activity", Vidomosti Verkhovnoi Rady Ukrainy, vol. 9, article 79.2. Kucheriavenko M.P. (2009), Podatkovi protsedury: pravova pryroda i klasyfikatsiia [Tax procedures, legal nature and classification], Alerta, Kyiv, Ukraine.3. Hetmantsev D. (2011), "Liberalization "simplified taxation" or a tactical concession to the government?". Zerkalo nedeli 2011; 39.4. Mamutov V.K. (2010), "Make fuller use of the technical and legal means of improving the legislation", Ekonomika ta pravo, vol. 1, pp. 5-10.5. Yaroshenko F.O. (2010), "Reforming the tax system of Ukraine in the context of the Tax Code (comments to the proposals of the Ministry of Finance of Ukraine)", Finansy Ukrainy, vol. 7, pp. 3-21.6. Demchenko T.M. (2004), "Politics Of taxes as a tool to regulate the reproductive process", Aktual’ni problemy ekonomiky, vol. 2, pp. 69-75.7. The Verkhovna Rada of Ukraine (2016), The Law of Ukraine "On Amendments to the Tax Code of Ukraine and laws of Ukraine on ensuring balance budgetary receipts in 2016", Vidomosti Verkhovnoi Rady Ukrainy, vol. 5, article 47.8. Zel’dyna E.R. (2012), Nalohovyj kodeks kak ynstrument hosudarstvennoho rehulyrovanyia ekonomyky [The Tax Code as an instrument of state regulation of economy], Yugo-Vostok, Donetsk, Ukraine.9. Cabinet of Ministers of Ukraine (2016), "Resolution of the Cabinet of Ministers of Ukraine "On approval of Methodology for determining the average cost of cars and amendments to Annexes 1 and 2 to the Order determining the average cost of cars, motorcycles, mopeds", available at: http://www.kmu.gov.ua/control/ru/cardnpd?docid=-248841560 (Accessed 25 Feb. 2016).10. Metro News (2016), Foreign direct investment in Ukraine in 2015 decreased by 5.2 % — State Statistics, available at: http://metronews.ua/economics/finansy/kolichestvoinostrannyh-investitsij-v-ukrainu-sokratilos-na-5