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Title The theoretical basis of the historical aspect of development and a system of local taxes and fees
Authors Dumchikov, M.
ORCID
Keywords місцеві податки
местные налоги
local taxes
Податковий кодекс України
Налоговый кодекс Украины
Tax code of Ukraine
Type Conference Papers
Date of Issue 2015
URI http://essuir.sumdu.edu.ua/handle/123456789/40375
Publisher Sumy State University
License
Citation Dumchikov, M. The theoretical basis of the historical aspect of development and a system of local taxes and fees [Текст] / M. Dumchikov ; EL Adviser S.G. Zolotova // To make the world smarter and safer = Зробити світ розумнішим і безпечнішим : Матеріали IX міжвузівської науково-практичної конференції лінгвістичного навчально-методичного центру кафедри іноземних мов (Суми, 26 березня 2015 року) / Відп. за вип. Г.І. Литвиненко. - Суми : СумДУ, 2015. - С. 13-14.
Abstract The Ukraine local taxes system in its modern dimension moved a difficult and controversial way. The problem of the formation and development of local taxes and fees extensively researched within the last years, but has not lost its relevance. The creation of a quality local system of taxes and fees, begins almost simultaneously with the proclamation of independence of the Ukrainian state. So, naturally the beginning of the Ukrainian taxes system is the year, when our country gained independence.
Appears in Collections: Наукові видання (ІФСК)

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