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http://hdl.handle.net/11320/6691
Tytuł: | Tax Code of Ukraine: terminological problems and judicial practice |
Autorzy: | Muzyka-Stefanchuk, Oksana |
Słowa kluczowe: | Tax code judicial practice terminological problems |
Data wydania: | 2017 |
Data dodania: | 18-cze-2018 |
Wydawca: | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok |
Źródło: | Annual Center Review, nr 10, 2017, s. 7-11 |
Abstrakt: | The article presents Ukrainian solutions regarding the introduction of the Tax Code. The Tax Code of Ukraine is a progressive instrument of the national economic development that reflects measures for decreasing the tax burden on taxpayers (decreasing the profit tax rate), stimulating capital renewals (an introduction of the accelerated depreciation), and providing special investment incentives. This document stipulates the improved conditions for doing business: the reduction of the activities that require licenses, the decrease of licensing periods and tax benefits related to the reduction of rates. The purpose of the article is to presents terminological problems and judicial practice of the adoption of the Tax Code. |
Afiliacja: | Bogdan Khmelnitsky National Academy of State Border Guard Service of Ukraine, Ukraine |
Nota biograficzna: | Professor of the Department of Constitutional, Administrative and International Law of the Bohdan Khmelnitsky National Academy of State Border Service of Ukraine. |
E-mail: | oa.stefanchuk@gmail.com |
URI: | http://hdl.handle.net/11320/6691 |
DOI: | 10.15290/acr.2017.10.02 |
ISSN: | 1899-5942 |
Typ Dokumentu: | Article |
Występuje w kolekcji(ach): | Annual Center Review, 2017, nr 10 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
---|---|---|---|---|
ACR _10_O_Muzyka-Stefanchuk_Tax_code_of Ukraine.pdf | 86,26 kB | Adobe PDF | Otwórz |
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