Open AccessReforming Taxation System under Conditions of European Integration
Author(s) -
Olha Zhuk
Publication year - 2017
Publication title -
journal of vasyl stefanyk precarpathian national university
Language(s) - English
Resource type - Journals
eISSN - 2413-2349
pISSN - 2311-0155
DOI - 10.15330/jpnu.4.3-4.82-87
Subject(s) - european integration , economic system , international taxation , economics , economic policy , business , political science , tax reform , public economics , european union
The article discusses the importance of tax reform and the issues associated with it. The author develops a stage-by-stage approach to reforming Ukraine’s taxation system considering modern tendencies and the country’s move towards integration in Europe. The paper also analyzes the characteristics of Ukraine’s taxation system, argues for the necessity to change it and identifies taxation policy development priorities under conditions of European integration