EXIT CAPІTAL TAX AS ALTERNATIVE OF CORPORATE INCOME TAX

The current problems of accounting for corporate income tax and analysis of the alternative approach to corporate taxation - exit capital tax introduced in some countries of Europe, in particular in Estonia. The analysis of the current legislation on corporate income tax and analysis of the possibility of implementation of exit capital tax as an alternative to corporate income tax based on a critical assessment of its provisions and the effect of implementation exit capital tax based on econometric modeling in the short time. The result of the analyses was the author's recommendations regarding the inappropriateness of introducing exit capital tax in Ukraine.