Title:

Controlling the tax burden of the enterprise in the reality of Ukrainian legislation

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Kontroling obciążenia podatkowego przedsiębiorstwa w realiach ustawodawstwa ukraińskiego

Creator:

Alyeksyeyev, Ihor ; Paranchuk, Stepan ; Chervinska, Oksana

Subject and Keywords:

tax system ; the tax burden ; tax planning ; tax optimization ; tax incentives ; system podatkowy ; obciążenie podatkowe ; optymalizacja podatkowa ; bodziec podatkowy

Description:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 1, s. 22-32

Abstrakt:

The essence of the “tax burden” is revealed in the paper. The formulas for the determination of an integral and particular tax burden for businesses, who pay taxes on the common system of taxation, are offered. Some measures of optimization of the tax burden in order to stimulate entrepreneurial activity of domestic enterprises, including local and macroeconomic optimization measures, are proposed. The tax burden on enterprise in the form of tax rates in other countries is also presented

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/fins.2018.1.02

Language:

eng

Relation:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 1

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu