The history of the emergence of corporate income tax in Ukraine Cover Image

Історія виникнення податку на прибуток підприємств на теренах України
The history of the emergence of corporate income tax in Ukraine

Author(s): Yyulia Shorohova
Subject(s): History of Law
Published by: Національний юридичний університет імені Ярослава Мудрого
Keywords: tax; earnings; income tax payers

Summary/Abstract: This article analyzes the scientific literature on issues relating to the historical aspects of the origin and formation of the corporate income tax. It is proved that the foundations of the modern mechanism of this tax were laid in ancient times, and therefore aim was already filling the state budget.

  • Issue Year: 2015
  • Issue No: 128
  • Page Range: 112-118
  • Page Count: 7
  • Language: Ukrainian