{"id":3673,"date":"2017-12-26T13:53:59","date_gmt":"2017-12-26T11:53:59","guid":{"rendered":"https:\/\/visnyk.mnau.edu.ua\/?p=3673"},"modified":"2018-01-11T10:36:10","modified_gmt":"2018-01-11T08:36:10","slug":"n95v3r2017timoshenko","status":"publish","type":"post","link":"https:\/\/visnyk.mnau.edu.ua\/en\/n95v3r2017timoshenko\/","title":{"rendered":"Analysis of the foreign experience of reforming the tax system in the conditions of fiscal decentralization"},"content":{"rendered":"

UDC 336.2<\/strong><\/span><\/p>\n

A. Timoshenko<\/strong>,<\/em>
\nM. Holovko<\/strong><\/em><\/p>\n

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on the SWOT analysis of the transformation of the profit taxation system in Ukraine Introduction of the tax on the withdrawn capital.<\/p>\n

Keyword:<\/strong> tax system, profit tax, tax on capital raised, tax reform, tax.<\/em><\/p>\n

Analysis of the foreign experience of reforming the tax system in the conditions of fiscal decentralization. <\/a><\/p>\n

References:<\/strong>
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\n8. Ryzhykova N. I. Yevropeys’kyy dosvid reformuvannya podatkovykh system \/ N. I. Ryzhykova \/\/ Visnyk Kharkivs’koho natsional’noho tekhnichnoho universytetu sil’s’koho hospodarstva imeni Petra Vasylenka. \u2013 2016. \u2013 Vyp. 171. \u2013 S. 161\u2013168.
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\n10. International Tax Competitiveness Index 2016 \/ Tax Foundation. \u2013 2017 [Electronic source], available at : taxfoundation.org
\n11. Taptunova I. Transformatsiya podatku na prybutok pidpryyemstv u podatok na vyvedenyy kapital \/ Inna Taptunova \/\/ Yevropeys’kyy informatsiyno-doslidnyts’kyy tsentr. \u2013 Kyyiv, 2016. \u2013 43 s.<\/p>\n

Issue 3 (95), 2017<\/a><\/h4>","protected":false},"excerpt":{"rendered":"

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 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[793],"tags":[795,794],"aioseo_notices":[],"views":415,"_links":{"self":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/3673"}],"collection":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=3673"}],"version-history":[{"count":0,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/3673\/revisions"}],"wp:attachment":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=3673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=3673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=3673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}