Controlling the tax burden of the enterprise in the reality of Ukrainian legislation

• Authors: Ihor Alyeksyeyev , Stepan Paranchuk , Oksana Chervinska
• Languages of publication: EN

Abstracts

EN

The essence of the “tax burden” is revealed in the paper. The formulas for the determination of an integral and particular tax burden for businesses, who pay taxes on the common system of taxation, are offered. Some measures of optimization of the tax burden in order to stimulate entrepreneurial activity of domestic enterprises, including local and macroeconomic optimization measures, are proposed. The tax burden on enterprise in the form of tax rates in other countries is also presented.

Keywords

EN

tax system; the tax burden; tax planning; tax optimization; tax incentives

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Nauki o Finansach
• Year: 2018
• Issue: vol. 23 no. 1
• Pages: 22-32

Contributors

author

Ihor Alyeksyeyev

author

Stepan Paranchuk

author

Oksana Chervinska