Analysis of Influence of Measures of Discretion Tax Policy on the Bases of Taxation of Direct Taxes
AbstractThe article contains a comparative analysis of the impact of discretionary fiscal policy on taxable corporate income tax and tax on personal income, estimated internal lag discretionary fiscal policy. Calculations based on figures that were recorded during the tax reform of 2004, when the modified direct taxes.
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Bibliographic InfoArticle provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.
Volume (Year): (2012)
Issue (Month): 7 ()
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Web page: http://www.business-inform.net
tax rate; discretionary fiscal policy; tax policy lags; direct taxes;
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