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Theoretical and Practical Problems of Modernisation of the Taxation System and Expansion of the Income Base of the State Budget of Ukraine

Author

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  • Kravchenko Mykola V.

    (Kyiv National University named after T. Shevchenko)

Abstract

The article briefly reviews the essence of main steps of the tax reform, which were introduced in Ukraine from 2010 until 2012 and dealt with improvement of the tax system and tax administration, reduction of tax load on the population and subjects of economic activity. It analyses the tax reform, which had a number of positive consequences for the Ukrainian financial system. It also characterises a number of shortcomings of the Tax Code, which require immediate solution. Analysing the reform results, the article gives characteristic of influence of tax innovations upon Ukrainian economy in general, economic activity of the population and state of business environment in particular. Moreover, the article studies consequences of changes in formation of the income base of the State Budget of Ukraine. It marks out that practice of changes of tax legislation is characterised with many contradictions, solution of which requires efforts of tax scientists and practitioners.

Suggested Citation

  • Kravchenko Mykola V., 2014. "Theoretical and Practical Problems of Modernisation of the Taxation System and Expansion of the Income Base of the State Budget of Ukraine," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 1, pages 292-296.
  • Handle: RePEc:idp:bizinf:y:2014:i:1:p:292_296
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    References listed on IDEAS

    as
    1. David M Dror & John Armstrong, 2006. "Do Micro Health Insurance Units Need Capital or Reinsurance? A Simulated Exercise to Examine Different Alternatives*," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 31(4), pages 739-761, October.
    2. Christian Biener & Martin Eling, 2012. "Insurability in Microinsurance Markets: An Analysis of Problems and Potential Solutions," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 37(1), pages 77-107, January.
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