Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
677 2 |
Ultima descărcare din IBN: 2022-07-18 14:52 |
Căutarea după subiecte similare conform CZU |
347.73 (352) |
Drept comercial. Dreptul societăţilor comerciale (1292) |
SM ISO690:2012 MUSHENOK, Victor. Comparative legal analysis of domestic and foreign systems of local taxation. In: Jurnalul juridic national: teorie şi practică, 2017, nr. 2(24), pp. 92-95. ISSN 2345-1130. |
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Jurnalul juridic national: teorie şi practică | |||||||
Numărul 2(24) / 2017 / ISSN 2345-1130 | |||||||
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CZU: 347.73 | |||||||
Pag. 92-95 | |||||||
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Rezumat | |||||||
The article is devoted to a comparative analysis of the legal regulation of local taxes in Ukraine and certain foreign countries. It is determined that the formation and development of the system of local taxation in Ukraine began with the receipt of its independence, even before the ratification of the European Charter on Local Self-Government. However, the ongoing tax reform does not have the proper success, and therefore requires a constant appeal to the positive experience of foreign countries, with respect to the construction and effective functioning of the local taxation system, with a view to its analysis and use in the process of forming the domestic tax regulatory and legal framework. |
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Cuvinte-cheie domestic and foreign, comparative analysis of legal regulation, local taxes, international regulations, local budget revenues, Tax Code of Ukraine |
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