Registration Number
0213U006296,
0113U007382
, R & D reports
Title
Reform of tax laws
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Head
Inna Lunina, Доктор економічних наук
Registration Date
07-11-2013
Organization
State establishment "The Institute for Economics and Forecasting, National Academy of Sciences of the Ukraine"
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Report on research: 27 p., 11 tab. The object of the study is the tax system of Ukraine. The aim is to model possible consequences and effects of reducing VAT rate, introducing sales tax and reducing single social contribution for employers. The research methods are the system method, analysis and synthesis, statistical comparisons, factor analysis, structural and functional method. In the research work: the effect of changes in tax laws relating to the reduction of the VAT rate and the introduction of sales tax on receipts from such taxes is analyzed; probable indirect effects of implementing these changes for enterprises of different economic activities, and the risks of the introduction of these changes for the national economy development and for the public finances are estimated; the model is proposed and the model calculations of possible consequences of reducing VAT rates and the introduction of sales tax in respect of the tax burden on businesses and changes in the cost of sales is made. The results of the scientific research can be used by the legislative and executive authorities of Ukraine in making decisions on the expediency of reducing VAT with simultaneous introduction of the sales tax. TAX SYSTEM OF UKRAINE, VALUE ADDED TAX, SALES TAX, GROSS VALUE ADDED, OPERATING PROFITABILITY.
Product Description
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Білоусова Олена Станіславівна
Бойченко Алла Василівна
Геєць Валерій Михайлович
Назукова Наталія Миколаївна
Руденко Ольга Олександрівна
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2020-04-02
