The areas of improvement of the legal regulation of the tax system as a way to maximize fiscal performance

Хатнюк, Наталія Сергіївна (2019) The areas of improvement of the legal regulation of the tax system as a way to maximize fiscal performance Науково-практичний журнал "Європейські перспективи" (1). pp. 173-178.

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Abstract

The scientific article reveals new ways to improve the legal regulation of the tax system and the structure of taxation to ensure an increase in tax revenues to the state and local budgets. The current legal mechanisms of improving the fiscal performance of the tax system are examined and the positions of certain categories of taxpayers on the impact of tax innovations in 2019 are highlighted. The problems and prospects of introducing new tools for improving fiscal performance are analyzed.

Item Type: Article
Uncontrolled Keywords: the tax system; efficiency of the tax system; tax revenues; fiscal performance; maximizing fiscal performance.
Subjects: Articles in journals > Фахові (входять до переліку фахових, затверджений МОН)
Divisions: Факультети > Факультет права та міжнародних відносин > Кафедра публічного та приватного права
Depositing User: Наталія Сергіївна Хатнюк
Date Deposited: 28 Nov 2019 10:53
Last Modified: 28 Nov 2019 10:53
URI: http://elibrary.kubg.edu.ua/id/eprint/29409

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