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Історико-Економічний Досвід Оподаткування Та Сучасність
[Historical experience of taxation and its impact on today’s tax policy in Ukraine]

Author

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  • Tamilina, Larysa

Abstract

Історія країни та відправний пункт реформ впливають та у відомому ступені визначають ефективність процесу реформування податкової системи. Існування суттєвих відмінностей в філософії, практики та інститутах оподаткування, що притаманні централізованій та ринковій економіці обумовлюють складність процесу реформування. Недостатня ефективність загальних перетворень пояснюється, головним чином, ігноруванням отриманого країною від попереднього устрою історичної спадщини у формі інституціональної структури економки, особливо неформальних інститутів.

Suggested Citation

  • Tamilina, Larysa, 2017. "Історико-Економічний Досвід Оподаткування Та Сучасність [Historical experience of taxation and its impact on today’s tax policy in Ukraine]," MPRA Paper 96505, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:96505
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    References listed on IDEAS

    as
    1. Vito Tanzi, 1990. "Public Finance in Developing Countries," Books, Edward Elgar Publishing, number 420.
    2. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    3. Stanley Fischer & Ratna Sahay, 2000. "The Transition Economies After Ten Years," NBER Working Papers 7664, National Bureau of Economic Research, Inc.
    4. Mr. Vito Tanzi & Mr. Howell H Zee, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 2001/001, International Monetary Fund.
    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; industrialization; history of taxation;
    All these keywords.

    JEL classification:

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

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