{"title":"乌克兰税法:术语问题与司法实践","authors":"Oksana Muzyka-Stefanchuk","doi":"10.15290/acr.2017.10.02","DOIUrl":null,"url":null,"abstract":"The article presents Ukrainian solutions regarding the introduction of the Tax Code. The Tax Code of Ukraine is a progressive instrument of the national economic development that reflects measures for decreasing the tax burden on taxpayers (decreasing the profit tax rate), stimulating capital renewals (an introduction of the accelerated depreciation), and providing special investment incentives. This document stipulates the improved conditions for doing business: the reduction of the activities that require licenses, the decrease of licensing periods and tax benefits related to the reduction of rates. The purpose of the article is to presents terminological problems and judicial practice of the adoption of the Tax Code.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":"1 1","pages":"7-11"},"PeriodicalIF":0.0000,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Tax Code of Ukraine: terminological problems and judicial practice\",\"authors\":\"Oksana Muzyka-Stefanchuk\",\"doi\":\"10.15290/acr.2017.10.02\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article presents Ukrainian solutions regarding the introduction of the Tax Code. The Tax Code of Ukraine is a progressive instrument of the national economic development that reflects measures for decreasing the tax burden on taxpayers (decreasing the profit tax rate), stimulating capital renewals (an introduction of the accelerated depreciation), and providing special investment incentives. This document stipulates the improved conditions for doing business: the reduction of the activities that require licenses, the decrease of licensing periods and tax benefits related to the reduction of rates. The purpose of the article is to presents terminological problems and judicial practice of the adoption of the Tax Code.\",\"PeriodicalId\":7334,\"journal\":{\"name\":\"Advances in Computing Research\",\"volume\":\"1 1\",\"pages\":\"7-11\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Advances in Computing Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.15290/acr.2017.10.02\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Computing Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15290/acr.2017.10.02","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Tax Code of Ukraine: terminological problems and judicial practice
The article presents Ukrainian solutions regarding the introduction of the Tax Code. The Tax Code of Ukraine is a progressive instrument of the national economic development that reflects measures for decreasing the tax burden on taxpayers (decreasing the profit tax rate), stimulating capital renewals (an introduction of the accelerated depreciation), and providing special investment incentives. This document stipulates the improved conditions for doing business: the reduction of the activities that require licenses, the decrease of licensing periods and tax benefits related to the reduction of rates. The purpose of the article is to presents terminological problems and judicial practice of the adoption of the Tax Code.
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