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BUSINESS INFORM №5-2016

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

1

Section: Economic Theory
UDC 336.2
Feofanova I. V.
Theoretical Provision of Tax Transformation (p. 8 - 12)

The article is aimed at defining the questions, giving answers to which is necessary for scientific substantiation of the tax transformation in Ukraine. The article analyzes the structural-logical relationships of the theories, providing substantiation of tax systems and transformation of them. Various views on the level of both the tax burden and the distribution of the tax burden between big and small business have been systematized. The issues that require theoretical substantiation when choosing a model of tax system have been identified. It is determined that shares of both indirect and direct taxes and their rates can be substantiated by calculations on the basis of statistical data. The results of the presented research can be used to develop the algorithm for theoretical substantiation of tax transformation.
Keywords: taxes, tax system, tax transformation, scientific substantiation, theory of taxes
Fig.: 1. Bibl.: 10.

Feofanova Iryna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis, Audit and Taxation, Zaporizhzhia State Engineering Academy (226 Sobornyi Ave., Zaporizhzhia, 69006, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Feofanova, Iryna V. (2016) “Theoretical Provision of Tax Transformation.” Business Inform 5:8–12.


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