Penyakova G. Direct taxes in Ukraine: fiscal efficiency of collection and administration technique

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U004852

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

23-11-2010

Specialized Academic Board

К26.063.01

Essay

There is the essence and purpose of direct taxes revealed in the thesis. The author had analyzed the evolution of theoretical basis of direct taxes and a well-grounded own variant of their mechanism definition (as complementary aggregates of direct taxes elements, as well as forms and methods of external introduction of these elements). The retrospective analysis of direct taxation practice was performed as well as factors that influenced its development within fiscal history were determined.

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