Orlova V. Taxation Regulation of Businesses' Trade Activity

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U001086

Applicant for

Specialization

  • 08.07.05 - Економіка торгівлі та послуг

10-03-2005

Specialized Academic Board

К 11.055.01

Essay

Object: the tax mechanism of process of regulation of activity of the trade enterprises. The purpose: development of the recommendations on perfection of the mechanism of protection of trade activity and increase of the incomes of the budgets. Methods: logic-dialectic and historical, analysis and synthesis, comparison, grouping, sample, econonic-statistical methods. It is offered: the recommendations for introduction of the uniform social tax, classification of the taxes, approaches to revealing and destruction of the circuits of evasion from the taxation and minimization of payments in the budget by the subjects of enterprise activity, mechanism of organization of interaction of the state, subjects of enterprise activity and economically active population in a direction of maintenance socio economic harmony of the taxation. Sphere of use: the trade enterprises, high schools.

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