The article considers world experience of real estate taxation and identifies expediency of its introduction into Ukrainian legislation only on the basis of deep analysis of possibilities and with consideration of economic and organisational and legal environment in the country. It shows...

The article studies the essence of division of taxes into direct and indirect and a necessity in application of the system of indirect taxation. It analyses the use of taxes on consumption in foreign countries and in Ukraine. It determines dynamics of receipt of indirect taxes into the State...

This paper considers how tax reductions financed by a carbon tax could be designed to mitigate the need for specific relief for firms in select energy-intensive, trade-exposed (EITE) sectors. In particular, I consider impacts on manufacturing sectors at the six-digit North American Industry...

Раскрыто состояние, проблемы и перспективы влияния норм Налогового кодекса Украины на процесс осуществления налогового стимулирования субъектов...

The U.S. economy hit bottom in June 2009. Thirty months later, output growth remains sluggish and unemployment still hovers above 8%. A critical question is why. One view attributes the weak recovery, at least in part, to high levels of uncertainty about economic policy. This view entails two...

Раскрывается проблемы сроков налоговой проверки, предлагается внесение дополнений в Налоговый кодекс РФ.