ON GENERAL PRINCIPLES OF TAXATION IN UKRAINE

Economic and Legal Problems of Economic Activity

Authors

  • O.V. Tytova Institute of Economic and Legal Researches of the NAS of Ukraine, Donetsk

Keywords:

taxation, taxes, general principles of taxation, principles of taxation, value-added tax, registration of taxpayers

Abstract

The paper considers the general principles of taxation in Ukraine from the point of view of conformity of the current tax legislative instructions to them. The proposals on harmonization of certain provisions of tax law and general principles containing in the Tax Code of Ukraine are offered. Some clarifications and additions to the principles of taxation are well-grounded.

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Published

2024-10-02

How to Cite

Tytova, O. (2024). ON GENERAL PRINCIPLES OF TAXATION IN UKRAINE: Economic and Legal Problems of Economic Activity. Economics and Law, 33(2), 119–123. Retrieved from https://nasu-periodicals.org.ua/index.php/economiclaw/article/view/8443

Issue

Vol. 33 No. 2 (2012): ECONOMICS AND LAW

Section

Статті