| Article | The Problems of Constructing and Improving the Tax System in Ukraine |
|---|---|
| Authors |
Kucheriavenko M.
|
| Name of magazine | Legal journal «Law of Ukraine» (Russian version) |
| Issue | 3-4 / 2012 |
| Pages | 295 - 312 |
| Annotation | This paper deals with controversial issues of building the tax system and system of taxation. The comparative analysis of the given categories is made. Attention is paid to the problem of using unified concepts, their constructions, both in form and substance by all legal acts that regulate income generation and spending (in state, territorial communities, etc.). In this context such concepts as «public revenues», «tax revenues», «tax boundary» and others are analyzed. |
| Keywords | tax system, system of taxation, public revenues, tax revenues, state revenue, municipal revenues, tax boundary, tax pressure. |
| References | |
| Electronic version | Download |