Controlling the tax burden of the enterprise in the reality of Ukrainian legislation Cover Image

Kontroling obciążenia podatkowego przedsiębiorstwa w realiach ustawodawstwa ukraińskiego
Controlling the tax burden of the enterprise in the reality of Ukrainian legislation

Author(s): Ihor Alyeksyeyev, Stepan Paranchuk, Oksana Chervinska
Subject(s): Business Economy / Management
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: tax system; the tax burden; tax planning; tax optimization; tax incentives;

Summary/Abstract: The essence of the “tax burden” is revealed in the paper. The formulas for the determination of an integral and particular tax burden for businesses, who pay taxes on the common system of taxation, are offered. Some measures of optimization of the tax burden in order to stimulate entrepreneurial activity of domestic enterprises, including local and macroeconomic optimization measures, are proposed. The tax burden on enterprise in the form of tax rates in other countries is also presented.

  • Issue Year: 23/2018
  • Issue No: 1
  • Page Range: 22-32
  • Page Count: 11
  • Language: English