The legal analysis of tax reform in the context of improving fiscal sustainability

Хатнюк, Наталія Сергіївна (2018) The legal analysis of tax reform in the context of improving fiscal sustainability Права людини в сучасних умовах розбудови громадянського суспільства в Україні: Збірник наукових праць за матеріалами груглого столу.

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Abstract

Reforming tax legislation to improve economic growth, fiscal sustainability and governance in Ukraine, the legislator succeeded in securing increased revenues to the state and local budgets through the introduction of separate mechanisms, namely, by increasing rates, expanding the excise tax base, expanding VAT rates of rent for the use of subsoil for the extraction of oil and condensate, iron ore, for special use of forest resources, introduced I tax on forest land, increasing the amount of penalties and administrative boundaries and criminal liability for tax offenses in respect of the storage or transportation of alcoholic beverages or tobacco products that do not have the excise duty stamp set, the tourist tax payer's failure to pay the tourist tax, the transfer of fuel or alcohol by non-ethical vehicles declarations, storage and / or sale in the customs territory of Ukraine of fuel or ethyl alcohol in an excise warehouse not registered in the electronic system administrative administration of the sale of fuel and ethanol

Item Type: Article
Uncontrolled Keywords: economic growth; administration of taxes and fees; fiscal sustainability; tax reforms; improving administration and review of individual taxes and fees; changes in tax legislation
Subjects: Articles in journals > Збірники наукових праць
Divisions: Факультети > Факультет права та міжнародних відносин > Кафедра публічного та приватного права
Depositing User: Наталія Сергіївна Хатнюк
Date Deposited: 28 Nov 2019 10:43
Last Modified: 28 Nov 2019 10:43
URI: http://elibrary.kubg.edu.ua/id/eprint/29350

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