THE PROBLEM TO CHOOSE THE TAXATION MODEL IN UKRAINE IN THE CONDITIONS OF THE SOCIO-ECONOMIC CRISIS

Authors

  • Nikolai Karlin

Keywords:

N. Jaresko’s model, N. Yuzhanina’s model, compromise taxation option, the principle of progressivity, the principle of justice, the tax amnesty

Abstract

The article deals with the features of the taxation models that are offered on behalf of the Ministry of Finance and the Verkhovna Rada of Ukraine, the analysis of which is made in comparison with the models reforming tax systems of post-socialist countries, the ways of improving the tax system of Ukraine, which correspond to the principle of justice, are offered.

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Published

2018-03-01

Issue

No. 29 (2016): SCIENTIFIC NOTES OF OSTROH ACADEMY NATIONAL UNIVERSITY, SERIES "ECONOMICS"

Section

Finance, monetary circulation and credit