Bechko P. K., Barabash L. V., Lysa N. V. Tax Benefins as a Tool to Impement the Concept of Fairness in Taxation

Modern Economics

¹ 

关键词: tax;    benefit;    tax benefit;    fairness;    taxation principle.;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Mykolayiv National Agrarian University

【 摘 要 】

Balitska, V. (2011). Sotsialna spravedlyvist opodatkuvannia kriz pryzmu platospromozhnosti subiektiv ekonomiky Ukrainy [Social justice of taxation in terms of paying capacity of business entities of Ukraine]. Financy Ukrainy – Finances of Ukraine, 9, 33-44 [in Ukrainian].State Fiscal Service of Ukraine (2011). Dovidnyk pilh No. 56/1 ta No. 56/2, nadanykh chynnym zakonodavstvom po splati podatkiv ta zboriv stanom na: 01.01.2011 r. [Directory of tax benefits No. 56/1 and No. 56/2 provided by the current legislation on tax and fees payments as of 01.01.2011]. Retrieved from: http://sfs.gov.ua/dovidniki–reestri–perelik/dovidniki-/54005.html [in Ukrainian].State Fiscal Service of Ukraine (2012). Dovidnyk pilh No. 60/1 ta No. 60/2, nadanykh chynnym zakonodavstvom po splati podatkiv ta zboriv stanom na: 01.01.2012 r. [Directory of tax benefits No. 60/1 and No. 60/2 provided by the current legislation on tax and fees payments as of 01.01.2012]. Retrieved from: http://sfs.gov.ua/dovidniki–reestri–perelik/dovidniki-/54005.html [in Ukrainian].State Fiscal Service of Ukraine (2013). Dovidnyk pilh No. 64/1 ta No. 64/2, nadanykh chynnym zakonodavstvom po splati podatkiv ta zboriv stanom na: 01.01.2013 r. [Directory of tax benefits No. 64/1 and No. 64/2 provided by the current legislation on tax and fees payments as of 01.01.2013]. Retrieved from: http://sfs.gov.ua/dovidniki–reestri–perelik/dovidniki-/54005.html [in Ukrainian].State Fiscal Service of Ukraine (2014). Dovidnyk pilh No. 69/1 ta No. 69/2, nadanykh chynnym zakonodavstvom po splati podatkiv ta zboriv stanom na: 01.01.2014 r. [Directory of tax benefits No. 69/1 and No. 69/2 provided by the current legislation on tax and fees payments as of 01.01.2014]. Retrieved from: http://sfs.gov.ua/dovidniki–reestri–perelik/dovidniki-/54005.html [in Ukrainian].State Fiscal Service of Ukraine (2015). Dovidnyk pilh No. 73/1 ta No. 73/2, nadanykh chynnym zakonodavstvom po splati podatkiv ta zboriv stanom na: 01.01.2015 r. [Directory of tax benefits No. 73/1 and No. 73/2 provided by the current legislation on tax and fees payments as of 01.01.2015]. Retrieved from: http://sfs.gov.ua/dovidniki–reestri–perelik/dovidniki-/54005.html [in Ukrainian].Dovidnyk No. 77/1 ta No. 77/2 inshykh podatkovykh pilh stanom na 01.01.2016 [Directory of other tax benefits No. 77/1 and No. 77/2 as of 01.01.2016]. Retrieved from: https://buhgalter.com.ua/dovidnik/dovidniki-podatkovih-pilg/dovidnik-podatkovih-pilg2/ [in Ukrainian].Dovidnyk No. 81/1 ta No. 81/2 inshykh podatkovykh pilh stanom na 31.12.2016 [Directory of other tax benefits No. 81/1 and No. 81/2 as of 31.12.2016]. Retrieved from: https://buhgalter.com.ua/dovidnik/dovidniki-podatkovih-pilg/dovidnik-podatkovih-pilg2/ [in Ukrainian].State Fiscal Service of Ukraine (2017). Dovidnyk No. 85/1 ta No. 85/2 podatkovykh pilh, shcho ye vtratamy dokhodiv biudzhetu stanom na12.2017 [Directory of tax benefits that are the losses of the budget revenue No. 85/1 and 85/2 as of 31.12.2017. Retrieved from: http://sfs.gov.ua/dovidniki– reestri–perelik/dovidniki-/54005.htm [in Ukrainian].Mayburov, I., Sokolovskaya, A. (2001). Teoriya nalogooblozheniya. Prodvinutyy kurs [Theory of taxation. Advanced course]. Moscow: UNITYDANA [in Russ.].Verhovna Rada of Ukraine (2010). Tax Code of Ukraine (Act No. 2755, December, 2). Retrieved from https://buhgalter911.com/normativnaya-baza/nalogovyi-kodeks [in Ukrainian].John Rawls. A Theory of Justice. Retrieved from: https://gtmarket.ru/laboratory/basis/6642.Gruber, J. Measuring the Fairness of Tax Systems. Taxation in Theory and Practice, IV, 532–535. Retrieved from: http://www.ase.ro/upcpr/profesori/758/Scan_Gruber_Fairness%20of%20Taxation.pdfSmit, A. (2014). Issledovanie o prirode i prichinakh bogatstva narodov. Moskva: Lamartis.Smith, A. (1937). An Inquiry into the Nature and Cause of the Wealth of Nations. Modern Library Edition. New York: Random House.Stanley, Surrey Pathways to Tax Reform. The Concept of Tax Expenditures. Retrieved from http://www.hup.harvard.edu/catalog.php?isbn=9780674436503.Received: 16 January 2019

【 授权许可】

CC BY