Theoretical and Legal and Economic Characteristics of Novellization of Taxation in Ukraine

  • Halyna V. ROSSIKHINA Department of State Law Disciplines, V.N. Karazin Kharkiv National University, Kharkiv, Ukraine
  • Vasyl V. ROSSIKHIN Kharkiv National University of Radio Electronics, Kharkiv, Ukraine
  • Tetyana O. BARABASH Institute of management and law, Yaroslav Mudryi National Law University, Kyiv, Ukraine
  • Viktoriia M. SHCHERBA Institute of management and law, Yaroslav Mudryi National Law University, Kyiv, Ukraine
  • Olha O. SYDORENKO Department of State Law Disciplines, Yaroslav Mudryi National Law University, Kharkiv, Ukraine

Abstract

Expressing the interests of society in various spheres of life, the state is building an appropriate policy – economic, social, legal, etc. One of the means of interaction between the object and the subject when achieving the objectives of state regulation is the combination of socio-economic processes, the development of the financial and credit mechanism. The financial system covers the relations for the accumulation and use of financial resources of the state, that is the budget and extrabudgetary funds. The main source of public revenues generation is taxes. That’s why at the present stage, tax reforms and transformations are uppermost in the processes of improvement of the market relations.

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Published
2019-12-31
How to Cite
ROSSIKHINA, Halyna V. et al. Theoretical and Legal and Economic Characteristics of Novellization of Taxation in Ukraine. Journal of Advanced Research in Law and Economics, [S.l.], v. 10, n. 7, p. 2091 – 2096, dec. 2019. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/5003>. Date accessed: 25 apr. 2024. doi: https://doi.org/10.14505/jarle.v10.7(45).21.