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Економіка та право
Article . 2024
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ПРОБЛЕМИ РЕАЛІЗАЦІЇ СТИМУЛЮЮЧОЇ ФУНКЦІЇ ОПОДАТКУВАННЯ В УМОВАХ ДІЇ ПОДАТКОВОГО КОДЕКСУ УКРАЇНИ

descriptionPublicationkeyboard_double_arrow_right Article 01 Oct 2024 English Publisher:PH “Akademperiodyka”Journal:Економіка та право (issn: 1681-6277, Copyright policy )
Authors: E.V. Averyanova;

ПРОБЛЕМИ РЕАЛІЗАЦІЇ СТИМУЛЮЮЧОЇ ФУНКЦІЇ ОПОДАТКУВАННЯ В УМОВАХ ДІЇ ПОДАТКОВОГО КОДЕКСУ УКРАЇНИ

Abstract

Стаття присвячена проблемам реалізації функції податкової системи зі стимулювання економічної активності після прийняття Податкового кодексу України. Особливу увагу приділено поняттю та видам податкових пільг, передбачених чинним законодавством України. Проаналізовано результативність надання існуючих податкових пільг і перспективність впровадження нових видів податкового стимулювання. Надано пропозиції щодо врегулювання спірних питань і вдосконалення чинного податкового законодавства України.

Keywords

Law in general. Comparative and uniform law. Jurisprudence, K1-7720, податкова пільга, функції оподаткування, Податковий кодекс України, спеціальний режим господарювання, спеціальний податковий режим

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    popularity
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    influence
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Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold