ТРАНСАКЦИОННЫЕ ИЗДЕРЖКИ НАЛОГООБЛОЖЕНИЯ КАК СОСТАВЛЯЮЩАЯ МЕЖДУНАРОДНОЙ КОНКУРЕНТОСПОСОБНОСТИ СТРАНЫ

Автор

, доктор экономических наук, доцент, профессор, Харьков, пл. Свободы, 4
ORCID ID: 0000-0001-9241-9842
, кандидат физико-математических наук, доцент, Харьков, Фрунзе, 21
ORCID ID: 0000-0003-2578-1109

В рубрике

Экономическая теория;

Подписано в печать

21.11.2017

Номер выпуска

2017 - № 4 (31)

Страница

36-47

Тип статьи

Научная статья

Код УДК

330.117:330.837

ISSN print

2411-5584

Аннотация

В статье определено содержание налоговой системы общества в контексте теории трансакционных издержек (Transaction Cost Economics). Охарактеризовано современное состояние налоговой системы Украины и проведен анализ ее отдельных проблем с использованием теории трансакционных издержек и теории агентских отношений. Определены перспективные направления и задачи повышения эффективности налоговой системы Украины.

Ключевые слова

Налоги, налоговая система, трансакционные издержки, экономические институты, новая институциональная экономика, конкурентоспособность страны.

Рецензент

Внешний рецензент

Статья в PDF

4 36-47

Список литературы

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10.11.2017