出版社:Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要:The purpose of this paper is to study the economic crisis in 2014 in Ukraine and the anti-crisis measures in the tax policy that were introduced during this period. The main trends in the development of the crisis in various segments of the domestic economy in 2014 were identified. The role of tax instruments,among other measures of anti-crisis policy was described,the anti-crisis tax policy tools that have been used in our country with respect to value added tax,excise tax,corporate income tax,tax on personal income were analyzed in the period of the current economic crisis,and also possible consequences of such measures for economic and social development were identified. The nature of the anti-crisis tax policy was justified;the impact of the used measures of the anti-crisis tax policy on tax revenues from direct and indirect taxes was analyzed.
其他摘要:Метою статті є дослідження економічної кризи 2014 р. в Україні та заходів антикризової податкової політики,що впроваджувалися в даний період. Визначено основні тенденції розвитку кризових явищ,що мали місце в різних сегментах вітчизняної економіки протяго