THE IMPACT OF DIRECT TAXATION ON THE LEVEL OF ECONOMIC DEVELOPMENT OF THE COUNTRY

Author
, PhD in Economics, Associate Professor, Kharkiv, Marshal Bazhanov, 17

In heading

 Economic analysis of law;

Signed print

 21.09.2018

Issues number

 2018 - № 3 (34)

Page

 105-118

Type of articles

 Scientific article

Code UDK

 336.226.1

ISSN print

 2411-5584

Abstract

 The article considers the tax policy as the most important factor of the country’s economic development and an effective tool for stimulating the activity of economic entities – individuals and legal entities. The dynamics of the share of direct taxes in the total volume of tax revenues to the budget is traced; the results of the impact of direct taxation on economic activity in the country (its population, enterprises and the state institution) are systematized. Methods of optimization of the taxation system of Ukraine for stimulating economic growth are proposed.

Keywords

 direct taxation, indirect taxation, business entities, tax rate, fiscal policy, GDP, life quality index.

Reviewer

External reviewer

Article in PDF

 105-118

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Code DOI

 10.31359/2411-5584-2018-34-3-105

04.09.2018