ЯКА ПОДАТКОВА РЕФОРМА ПОТРІБНА УКРАЇНІ?

The article discusses the main problems of the tax system of Ukraine and justifies the economic expediency of abolishing the value-added tax, income tax and single tax on small businesses, and replacing them by a tax on the purchase in the size 2,5-4 % of the purchase price. The main advantages of t...

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Bibliographic Details
Date:2011
Main Authors: Kendyukhov, O.V., Yarym-Agaev, A.M.
Format: Article
Language:Russian
Published: V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine 2011
Online Access:https://economiclaw.kiev.ua/index.php/economiclaw/article/view/703
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Journal Title:Economics and Law

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Economics and Law
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Summary:The article discusses the main problems of the tax system of Ukraine and justifies the economic expediency of abolishing the value-added tax, income tax and single tax on small businesses, and replacing them by a tax on the purchase in the size 2,5-4 % of the purchase price. The main advantages of this reform are shown.