ВЛИЯНИЕ ПРЯМОГО НАЛОГООБЛОЖЕНИЯ НА УРОВЕНЬ ЭКОНОМИЧЕСКОГО РАЗВИТИЯ СТРАНЫ |
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Автор |
Базецкая Анна Игоревна, кандидат экономических наук, доцент, Харьков, Маршала Бажанова, 17 |
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В рубрике |
Экономический анализ права; | ||||
Signed print |
21.09.2018 | Issues number |
2018 - № 3 (34) | Page |
105-118 |
Type of articles |
Научная статья | Code UDK |
336.226.1 | ISSN print |
2411-5584 |
Abstract |
В статье рассматривается налоговая политика как важнейший фактор экономического развития страны и эффективный инструмент стимуляции активности хозяйствующих субъектов – физических и юридических лиц. Прослежена динамика доли прямых налогов в общем объеме налоговых поступлений в бюджет, систематизированы результаты влияния прямого налогообложения на экономическую активность в стране (ее населения, предприятий и института государства). Предложены методы оптимизации системы налогообложения Украины для стимуляции экономического роста. |
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Keywords |
прямое налогообложение, косвенное налогообложение, хозяйствующие субъекты, ставка налога, фискальная политика, ВВП, индекс качества жизни. | ||||
Рецензент |
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Внешний рецензент |
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Article in PDF |
105-118 | ||||
Bibliography |
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Code DOI |
10.31359/2411-5584-2018-34-3-105 |
Эта работа лицензирована Creative Commons –Attribution 4.0 International (CC BY 4.0)
Эта запись также доступна на: Английский, Украинский
04.09.2018