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Історико-Економічний Досвід Оподаткування Та Сучасність
[Historical experience of taxation and its impact on today’s tax policy in Ukraine]

Author

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  • Tamilina, Larysa

Abstract

Історія країни та відправний пункт реформ впливають та у відомому ступені визначають ефективність процесу реформування податкової системи. Існування суттєвих відмінностей в філософії, практики та інститутах оподаткування, що притаманні централізованій та ринковій економіці обумовлюють складність процесу реформування. Недостатня ефективність загальних перетворень пояснюється, головним чином, ігноруванням отриманого країною від попереднього устрою історичної спадщини у формі інституціональної структури економки, особливо неформальних інститутів.

Suggested Citation

  • Tamilina, Larysa, 2017. "Історико-Економічний Досвід Оподаткування Та Сучасність [Historical experience of taxation and its impact on today’s tax policy in Ukraine]," MPRA Paper 96505, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:96505
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    References listed on IDEAS

    as
    1. Stanley Fischer & Ratna Sahay, 2000. "The Transition Economies After Ten Years," NBER Working Papers 7664, National Bureau of Economic Research, Inc.
    2. Vito Tanzi, 1990. "Public Finance in Developing Countries," Books, Edward Elgar Publishing, number 420.
    3. Mr. Vito Tanzi & Mr. Howell H Zee, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 2001/001, International Monetary Fund.
    4. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    5. Mr. Stanley Fischer & Ms. Ratna Sahay, 2000. "The Transition Economies After Ten Years," IMF Working Papers 2000/030, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Soviet taxation; industrialization; history of taxation;
    All these keywords.

    JEL classification:

    • N00 - Economic History - - General - - - General

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