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Вихідні Передумови Запровадження Податкових Реформ В Період Індустріалізації
[Preconditions for tax reforms in Ukraine during the industrialization process]

Author

Listed:
  • Tamilina, Larysa

Abstract

зміна соціально-економічних умов на кінець 20х років призвела до вияву невідповідності існуючої податкової системи загальним принципам організації та функціонування економіки, що вимагало проведення корінної реформи оподаткування як для усуспільненого сектору, так і для приватного. Результатом тривалих дискусій став варіант реформування, що передбачав створення двоканальної системи платежів для усуспільненої промисловості та спрощення механізму розрахунку та сплати основних податків для приватної.

Suggested Citation

  • Tamilina, Larysa, 2016. "Вихідні Передумови Запровадження Податкових Реформ В Період Індустріалізації [Preconditions for tax reforms in Ukraine during the industrialization process]," MPRA Paper 96503, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:96503
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    References listed on IDEAS

    as
    1. Stanley Fischer & Ratna Sahay, 2000. "The Transition Economies After Ten Years," NBER Working Papers 7664, National Bureau of Economic Research, Inc.
    2. Vito Tanzi, 1990. "Public Finance in Developing Countries," Books, Edward Elgar Publishing, number 420.
    3. Mr. Vito Tanzi & Mr. Howell H Zee, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 2001/001, International Monetary Fund.
    4. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    5. Mr. Stanley Fischer & Ms. Ratna Sahay, 2000. "The Transition Economies After Ten Years," IMF Working Papers 2000/030, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    soviet taxation; history of taxation; industrialization;
    All these keywords.

    JEL classification:

    • N00 - Economic History - - General - - - General

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