Theoretical and Legal and Economic Characteristics of Novellization of Taxation in Ukraine
Theoretical and Legal and Economic Characteristics of Novellization of Taxation in Ukraine
Author(s): Halyna V. ROSSIKHINA, Vasyl V. ROSSIKHIN, T. O. Barabash, Viktoriia M. SHCHERBA, Olha O. SYDORENKOSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Fiscal Politics / Budgeting
Published by: ASERS Publishing
Keywords: taxation; tax legislation; revenues; Ukraine taxation;
Summary/Abstract: Expressing the interests of society in various spheres of life, the state is building an appropriate policy – economic, social, legal, etc. One of the means of interaction between the object and the subject when achieving the objectives of state regulation is the combination of socio-economic processes, the development of the financial and credit mechanism. The financial system covers the relations for the accumulation and use of financial resources of the state, that is the budget and extra budgetary funds. The main source of public revenues generation is taxes. That’s why at the present stage, tax reforms and transformations are uppermost in the processes of improvement of the market relations.
Journal: Journal of Advanced Research in Law and Economics (JARLE)
- Issue Year: X/2019
- Issue No: 45
- Page Range: 2091-2096
- Page Count: 6
- Language: English
- Content File-PDF