Conducted research led to develop a tax administration quality index, which characterizes the attractiveness of the tax system of country from the standpoint of the taxpayer. Calculation of the proposed index for Ukraine and group of countries of Central and Eastern Europe allowed to identify...

The paper represents the study of ongoing tendencies on the Georgian capital market; the relationship between executed legislative infrastructure and institutional reforms has been established. The purpose of the work is to analyze the characteristics of formation and functioning of capital...

This paper is to determine the optimality of taxation based on a comparative analysis of income taxation in developed and developing countries. In our opinion, the main idea of income tax should be the optimal distribution of tax literacy on the basis of a direct definition of income of...