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УДОСКОНАЛЕННЯ ПОЛІТИКИ ДЕРЖАВИ У СФЕРІ ОПОДАТКУВАННЯ ЯК ЕЛЕМЕНТ ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОГО ЗРОСТАННЯ // Improvement of government policies in taxation sphere as an element of economic growth

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  • Олейнікова, Л. Г.

    (ДННУ “Академія фінансового управління” Міністерства фінансів України)

Abstract

The current state of Ukrainian tax system has been considered. The influence of government policies in taxation on economic processes has been studied. Tax instruments, which can significantly affect economic development and tax base extension, have been determined. Розглянуто сучасний стан податкової системи України. Досліджено вплив політики держави в сфері оподаткування на економічні процеси. Визначено податкові важелі, що здатні істотно впливати розвиток економіки та розширення бази оподаткування.

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