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Застосування теорії трансакційних витрат у контексті реформування податкової системи України

Journal: The Bulletin of the Dnipropetrovsk University. Series: Management Of Innovations. Вестник Днепропетровского Университета. Серия: Менеджмент инноваций (Vol.23, No. 5)

Publication Date:

Authors : ;

Page : 37-44

Keywords : neoinstytutsionalizm; transaction costs theory; transaction; tax management; tax system; tax policy; opportunism.;

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Abstract

The article justifies application of the transaction costs theory in developing the scientific foundations of tax management, analyzes the features of the state and taxpayers interaction from a position of neo-institutional approach, reveals the causes and consequences of conflicts such interaction, considers the contractual risks between participants of tax transactions, points out directions of reforming the tax system of Ukraine.

Last modified: 2016-03-23 18:18:40