INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM
The study considers the essence and structure of Ukraine's tax system and its institutional architectonics. The paper proves that in the broad sense institutional architectonics is the main principle of structuring, systematization, interconnection, and interdependence of elements of the whole...
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| Format: | Article |
| Language: | deu |
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Taras Shevchenko National University of Kyiv
2018-03-01
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| Series: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
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| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=8565 |
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| author | Z. Vamalii |
| author_facet | Z. Vamalii |
| author_sort | Z. Vamalii |
| collection | DOAJ |
| description | The study considers the essence and structure of Ukraine's tax system and its institutional architectonics. The paper proves that in the broad sense institutional architectonics is the main principle of structuring, systematization, interconnection, and interdependence of elements of the whole concept. The study explains that the tax system as multisystem formation includes five interacting subsystems (systems) as certain integrity, which is in direct interconnections. The results found that the structure of the tax system includes: taxation system, the system of tax legislation, the system of taxes and fees, the system of relevant executive bodies, the system of taxes and fees administration. The analysis recommends that further reformation of the tax system should be pursued in the directions of congruence of tax system reforms in the system of reforms in other areas of public administration. One of the key factors is taking into account the links between the subjects of tax relations, the validity, and analysis of the relevance of changes that carry tax reforms. The conclusions suggest the main directions of reformation and modernization of Ukraine's tax system with the purpose of its further development. |
| format | Article |
| id | doaj-art-db2f0b19aed242938c76c388c3e9a116 |
| institution | Kabale University |
| issn | 1728-2667 2079-908X |
| language | deu |
| publishDate | 2018-03-01 |
| publisher | Taras Shevchenko National University of Kyiv |
| record_format | Article |
| series | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| spelling | doaj-art-db2f0b19aed242938c76c388c3e9a1162025-08-20T03:48:36ZdeuTaras Shevchenko National University of KyivВісник Київського національного університету імені Тараса Шевченка. Серія Економіка1728-26672079-908X2018-03-01219761210.17721/1728-2667.2018/197-2/1INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEMZ. Vamalii0Taras Shevchenko National University of Kyiv, Kyiv, UkraineThe study considers the essence and structure of Ukraine's tax system and its institutional architectonics. The paper proves that in the broad sense institutional architectonics is the main principle of structuring, systematization, interconnection, and interdependence of elements of the whole concept. The study explains that the tax system as multisystem formation includes five interacting subsystems (systems) as certain integrity, which is in direct interconnections. The results found that the structure of the tax system includes: taxation system, the system of tax legislation, the system of taxes and fees, the system of relevant executive bodies, the system of taxes and fees administration. The analysis recommends that further reformation of the tax system should be pursued in the directions of congruence of tax system reforms in the system of reforms in other areas of public administration. One of the key factors is taking into account the links between the subjects of tax relations, the validity, and analysis of the relevance of changes that carry tax reforms. The conclusions suggest the main directions of reformation and modernization of Ukraine's tax system with the purpose of its further development.http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=8565institutional architectonicstax systemsystem of taxes and feestaxation systemsystem of taxes and fees administration |
| spellingShingle | Z. Vamalii INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка institutional architectonics tax system system of taxes and fees taxation system system of taxes and fees administration |
| title | INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM |
| title_full | INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM |
| title_fullStr | INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM |
| title_full_unstemmed | INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM |
| title_short | INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM |
| title_sort | institutional architectonics of ukraine s tax system |
| topic | institutional architectonics tax system system of taxes and fees taxation system system of taxes and fees administration |
| url | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=8565 |
| work_keys_str_mv | AT zvamalii institutionalarchitectonicsofukrainestaxsystem |