Analysis of the foreign experience of reforming the tax system in the conditions of fiscal decentralization

UDC 336.2

A. Timoshenko,
M. Holovko

The article analyzes the dynamics of fiscal efficiency of the current system of profit taxation in Ukraine, analyzes the relationship between the rate of the classical profit tax and the level of fiscal efficiency in the countries of the world, identifies the specifics of applying the classical form of corporate income taxation in Ukraine and presents the conclusion about the expediency of adjusting the profit tax system Based on the SWOT analysis of the transformation of the profit taxation system in Ukraine Introduction of the tax on the withdrawn capital.

Keyword: tax system, profit tax, tax on capital raised, tax reform, tax.

Analysis of the foreign experience of reforming the tax system in the conditions of fiscal decentralization.

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Issue 3 (95), 2017