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http://dspace.uabs.edu.ua/jspui/handle/123456789/9227| Title: | Assessment of Proximity Indirect Taxation in Ukraine and the Member States of the European Union |
| Authors: | Lieonov, Serhii Veremchuk, Dmytro Лєонов, Сергій Вячеславович Веремчук, Дмитро Володимирович |
| Keywords: | taxes taxonomic analysis tax policy indirect taxation tax policy integration proximity of indirect taxation |
| Issue Date: | 30-Oct-2012 |
| Publisher: | Bankovni institut vysoka skola, a.s. |
| Citation: | Lyeonov, S. Assessment of Proximity Indirect Taxation in Ukraine and the Member States of the European Union [Text] / S. Lyeonov, D. Veremchuk // Studies of Socio-Economics and Humanities. - 2/2012. - Volume 2. – C. 122-132. |
| Abstract: | The article determines the scale and directions of indirect taxation in Ukraine and the European countries, investigates the level of its proximity. It presents the methodical approach to assessing the level of proximity of indirect taxation in Ukraine and the European Union by using the taxonomic index of proximity of indirect taxation. The application of this approach made it possible to characterize the degree and dynamics, change in directions of taxation, the proximity of tax policy in the European Union in the field of indirect taxation. |
| URI: | http://dspace.uabs.edu.ua/jspui/handle/123456789/9227 |
| Appears in Collections: | Англомовні праці викладачів |
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