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Analysis of Influence of Measures of Discretion Tax Policy on the Bases of Taxation of Direct Taxes

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  • Kostyana Oksana V.

    ()
    (Kharkiv National University of Economics)

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    Abstract

    The 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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    File URL: http://www.business-inform.net/pdf/2012/7_0/141_145.pdf
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    Bibliographic Info

    Article 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 ()
    Pages: 141_145

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    Handle: RePEc:idp:bizinf:y:2012:i:7:p:141_145

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    Web page: http://www.business-inform.net

    Related research

    Keywords: tax rate; discretionary fiscal policy; tax policy lags; direct taxes;

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