In accounting when calculating income tax can arise differences caused by mismatch of updated national accounting regulations (standards) and Tax Code of Ukraine. So important is finding ways to improve methods and procedures of income tax accounting. In particular, it is reasonable to group the...

The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service. Quite recently appeared in the fiscal system of different...

Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator...

This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features...

At the present stage of development of Ukraine as a democratic and social state of law, the development of local self-government should be one of the priorities of the state policy. The article examines the nature and problems of local budgets in Ukraine and proposed a set of measures aimed at...

Предлагаются не рассматривавшиеся ранее антикризисные виды хозяйственно-правовой и законодательной помощи сельским товаропроизводителям со стороны...

Переход к рыночной экономике предопределяет коренное преобразование земельных отношений. Существенное значение приобретает социо-эколого-экономическое...