Koschuk T. Tax policy in the context of the strategy of the Ukraine - European Union integration

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U004081

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

03-07-2015

Specialized Academic Board

Д 26.853.01

Essay

Theoretical foundations of tax policy are specified in the dissertation. Institutional criteria of the formation of tax policy are grounded and its characteristics in terms of post-socialist transformation are defined; the definition of the EU tax policy is suggested and forms of tax policy implementation are disclosed. Peculiarities of the impact of the European economic integration on development of tax harmonization, tax policy and the EU taxation are substantiated in the dissertation

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