Merkulova T. Institutional foundations of taxation and tax regulation of economy

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0506U000675

Applicant for

Specialization

  • 08.01.01 - Економічна теорія

29-11-2006

Specialized Academic Board

Д 26.239.01

Institute of Economics and Forecasting of the National Academy of Sciences of Ukraine

Essay

Subject: tax system; goal: exposure of theoretical fundamentals, which determine tax institution evolution. Methods: analysis and synthesis, system approach, modelling. Main result: creation of theoretical foundations for applied tax problems solving on the basis of institutional paradigm. Novelty: tax behaviour typology, detection of tax institute structure and externalities, revelation of causes and conditions of opportunism, substantiation of interests agreement mechanism. Applications: public administration, tax management, higher education.

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