ВПЛИВ ПРЯМОГО ОПОДАТКУВАННЯ НА РІВЕНЬ ЕКОНОМІЧНОГО РОЗВИТКУ КРАЇНИ

Автор

, ,
ORCID ID:

В рубрицi

Економічний аналіз права;

Підписано до друку

21.09.2018

Номер випуску

2018 - № 3 (34)

Cторінка

105-118

Тип статті

Наукова стаття

Код УДК

336.226.1

ISSN print

2411-5584

Анотація

У статті розглянуто податкову політику як найважливіший фактор економічного розвитку країни і ефективний інструмент стимуляції активності суб’єктів господарювання – фізичних і юридичних осіб. Простежено динаміку частки прямих податків у загальному обсязі податкових надходжень до бюджету, систематизовано результати впливу прямого оподаткування на економічну активність у країні (її населення, підприємств та інституту держави). Запропоновано методи оптимізації системи оподаткування України для стимуляції економічного зростання.

Ключові слова

пряме оподаткування, непряме оподаткування, суб’єкти господарювання, ставка податку, фіскальна політика, ВВП, індекс якості життя.

Рецензент

Зовнішній рецензент

Article in PDF

105-118

Список літератури

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04.09.2018