Using a Proportional Approach to Taxation in Ukraine: Problems and Possible Ways of their Solution

Authors

  • Mykola Karlin Lesya Ukrainka Eastern European National University , , , Східноєвропейський національний університет імені Лесі Українки

DOI:

https://doi.org/10.29038/2411-4014-2016-01-85-90

Keywords:

proportional taxes, equity in taxation, progressive taxes, tax reform, tax system of Ukraine, the Tax Code of Ukraine, the European Union, Slovakia

Abstract

The article analyzes the proportional (linear) approach to reforming the tax system of Ukraine in modern conditions, specified its shortcomings and suggested ways of introducing progressivity of the tax system in Ukraine based on the experience of foreign countries. This will ensure that the principle of justice, which so far does not adhere to the authorities.

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Published

2016-04-03

Issue

Vol. 1 No. 5 (2016): Економічний часопис Східноєвропейського національного університету імені Лесі Українки

Section

MONEY, FINANCE AND CREDIT

How to Cite

[1]
2016. Using a Proportional Approach to Taxation in Ukraine: Problems and Possible Ways of their Solution. Economic journal of Lesya Ukrainka Volyn National University. 1, 5 (Apr. 2016), 85–90. DOI:https://doi.org/10.29038/2411-4014-2016-01-85-90.