Search academic texts

Information × Registration Number 0217U000674, 0115U000938 , R & D reports Title Improving the tax system in a decentralized government. popup.stage_title Head Sokolovska Allа Myhaylovna, Registration Date 20-02-2017 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 Subject of research: the process of rapprochement of the legislation of Ukraine on indirect taxation with EU standards within the limits of the Association Agreement. Research objective: to carry out the rather-legal analysis of conformity of the legislation of Ukraine with EU acquis in the area of taxation and to justify ways of improvement of the tax legislation of Ukraine in the process of its harmonization with EU legislation. Methods: system-structural analysis, retrospective analysis, analytical, systematization, comparative, dialectical and formal logic. Results and novelty: - the interrelation of concepts "tax harmonization" and "tax unification" is specified; had the further development determination of concepts "tax harmonization" and "tax legislation harmonization"; - in the course of a comparative analysis distinctions of Chapter V and Chapter VІ of the Tax Code of Ukraine and the harmonized norms of EU Council Directives on VAT and excise tax as precondition of approximation of Ukrainian legislation to EU legislation are established; - proposals to Chapter V of the Tax Code of Ukraine, directed on its harmonization with the Council Directive 2006/112/EC are developed; - possible consequences of the approximation of Ukrainian legislation, which regulates indirect taxes to the EU directives are defined; - deficiencies of the institutional mechanism of approximation of the tax legislation of Ukraine to the EU legislation are established and directions of its improvement for the purpose of their elimination are offered; - Draft plans of implementation of Council Directive 2006/112/EC on the common system of value added tax; Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco; Council Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages are designed. TAX HARMONIZATION, IMPLEMENTATION OF EU COUNCIL DIRECTIVES IN UKRAINIAN TAX LEGISLATION, VALUE ADDED TAX, EXCISE TAX, ENVIRONMENTAL TAXES. Product Description popup.authors Кривохижа В.В. Левін В.І. Мельничук Г.С. Озерчук О.В. Олейнікова Л.Г. Павленко О.Ю. Петраков Я.В. Пйонтко Н.Б. Райнова Л.Б. Соколовська А.М. Точиліна І.В. popup.nrat_date 2020-04-02 Close