| Name of the original | Экономика налоговых реформ: монография |
|---|---|
| Publishing house | Алерта |
| Author | Под ред. И.А. Майбурова, Ю.Б. Иванова, Л.Л. Тарангул |
| Year of publication | 2013 |
| Number of pages | 432 |
| lining | Soft |
| Paper type | Offset |
| ISBN | 978-617-566-211-3 |
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This monograph contains the results of the latest research of leading experts in the field of taxation, conducted by them for the Fifth Ukrainian-Russian Symposium "Theory and Practice of Tax Reforms", which will be held July 1-6, 2013 in Irpen.
Original theoretical and economic substantiations of various aspects of tax change management are offered. The specifics of tax reform in a non-stationary economy and international tax competition are considered. New economic determinants of modern tax policy are formulated. The key requirements of tax reform - efficiency and fairness - in relation to the analysis of the tax burden and tax expenditures are studied. The economics of tax administration is studied. The economic problems of taxation of certain spheres of activity, as well as the most discussed taxes are analyzed. Economic and applied aspects of tax independence of territories are considered.
