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Creation of a Favorable Fiscal Climate for Business Activities in the Ukraine: Main Problems and Ways of Overcoming

Journal: Quarterly Scientific Journal "Economic Herald of the Donbas" (Vol.36, No. 2)

Publication Date:

Authors : ;

Page : 98-104

Keywords : tax climate; taxes; tax system; tax incentives; tax administration; tax exemptions; tax policy; Tax Code of Ukraine;

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The problems of the tax system, which worsen the business climate in the Ukraine, are the subject of researching. The author tries to prove the improvement of the tax system and tax policy can partially neutralize the complex institutional problems in Ukraine and provide impetus for increasing economic activity in the state. Analyzing of main measures of improving fiscal climate for business activities that have been implemented during the last tax reform are considered in the article. The author has proposed own recommendations that will improve the situation in this sphere.

Last modified: 2017-09-01 00:05:09