Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji:
http://hdl.handle.net/11320/6691
Pełny rekord metadanych
Pole DC | Wartość | Język |
---|---|---|
dc.contributor.author | Muzyka-Stefanchuk, Oksana | - |
dc.date.accessioned | 2018-06-18T09:40:26Z | - |
dc.date.available | 2018-06-18T09:40:26Z | - |
dc.date.issued | 2017 | - |
dc.identifier.citation | Annual Center Review, nr 10, 2017, s. 7-11 | pl |
dc.identifier.issn | 1899-5942 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6691 | - |
dc.description.abstract | 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. | pl |
dc.language.iso | en | pl |
dc.publisher | 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 | pl |
dc.subject | Tax code | pl |
dc.subject | judicial practice | pl |
dc.subject | terminological problems | pl |
dc.title | Tax Code of Ukraine: terminological problems and judicial practice | pl |
dc.type | Article | pl |
dc.identifier.doi | 10.15290/acr.2017.10.02 | - |
dc.description.Email | oa.stefanchuk@gmail.com | pl |
dc.description.Biographicalnote | Professor of the Department of Constitutional, Administrative and International Law of the Bohdan Khmelnitsky National Academy of State Border Service of Ukraine. | pl |
dc.description.Affiliation | Bogdan Khmelnitsky National Academy of State Border Guard Service of Ukraine, Ukraine | pl |
dc.description.references | Bulletin of tax dispute resolutions [online], www.kpmg.com/ UA/en/IssuesAndInsights/ArticlesPublications/Tax-Dispute-Resolution-Update/Documents/Tax_Litigation_News_December_2014_uk.pdf (accessed 15.09.2016). | pl |
dc.description.references | Bulletin of tax dispute resolutions of 17 March 2015 [online], www.kpmg.com/UA/en/IssuesAndInsights/ArticlesPublications/Documents/Tax_Litigation_News_March_2015_uk.pdf (accessed 10.10.2016). | pl |
dc.description.references | Kucheriavenko M.P. (2014), Conflicts of the Tax Code of Ukraine, “Financial Law” No. 2. | pl |
dc.description.references | Lysenkov Y.M. (2010), The main developments of the Tax Code of Ukraine concerning taxes, [in:] Y.M. Lysenkov, S.O. Bida, Electronic scientific specialized edition “Effective economics” No. 12 [online], www.economy.nayka. com.ua/?op=1&z=417 (accessed 12.10.2016). | pl |
dc.description.references | Ped’ I.V. (2009), Tax competition: Monograph, K.: Expert Consulting. | pl |
dc.description.references | Shevchenko N. (2014), The Tax Code of Ukraine: development, impact and applications, [in:] N. Shevchenko, T. Otten, Institute for Economic Research and Political Consultations, K. | pl |
dc.description.references | The decision of the Supreme Administrative Court of Ukraine of 30.10.2013 No. 804/366/13-a “On invalidation and revocation of tax assessment notices” [online], www.reyestr.court.gov.ua/Review/34532380 (accessed 20.09.2016). | pl |
dc.description.number | 10 | pl |
dc.description.firstpage | 7 | pl |
dc.description.lastpage | 11 | pl |
dc.identifier.citation2 | Annual Center Review | pl |
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 |
Pozycja jest chroniona prawem autorskim (Copyright © Wszelkie prawa zastrzeżone)