WHAT KIND OF TAX REFORM IS NEEDED FOR UKRAINE?

Institutional Problems of the Economy

Authors

  • O.V. Kendyukhov Donetsk National Technical University, Donetsk
  • A.M. Yarym-Agaev Donetsk National Technical University, Donetsk

Keywords:

tax system of Ukraine, tax reform, purchase tax instead of value-added tax, income tax and single tax on small business

Abstract

The article discusses the main problems of the tax system of Ukraine and justifies the economic expediency of abolishing the value-added tax, income tax and single tax on small businesses, and replacing them by a tax on the purchase in the size 2,5-4 % of the purchase price. The main advantages of this reform are shown.

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Published

2024-10-07

How to Cite

Kendyukhov, O., & Yarym-Agaev, A. (2024). WHAT KIND OF TAX REFORM IS NEEDED FOR UKRAINE? Institutional Problems of the Economy. Economics and Law, 29(1), 31–35. Retrieved from https://nasu-periodicals.org.ua/index.php/economiclaw/article/view/8977

Issue

Vol. 29 No. 1 (2011): ECONOMICS AND LAW

Section

Статті