ТРАНСАКЦИОННЫЕ ИЗДЕРЖКИ НАЛОГООБЛОЖЕНИЯ КАК СОСТАВЛЯЮЩАЯ МЕЖДУНАРОДНОЙ КОНКУРЕНТОСПОСОБНОСТИ СТРАНЫ

Автор
, доктор экономических наук, доцент, профессор, Харьков, пл. Свободы, 4
, кандидат физико-математических наук, доцент, Харьков, Фрунзе, 21

В рубрике

 Экономическая теория;

Signed print

 21.11.2017

Issues number

 2017 - № 4 (31)

Page

 36-47

Type of articles

 Научная статья

Code UDK

 330.117:330.837

ISSN print

 2411-5584

Abstract

 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.

Keywords

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

Рецензент

Внешний рецензент

Article in PDF

 4 36-47

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Code DOI

CC BYЭта работа лицензирована Creative Commons –Attribution 4.0 International (CC BY 4.0)

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10.11.2017