DOI: https://doi.org/10.18371/fcaptp.v2i23.122722

EXPERIENCE OF TAX REFORM IN POLAND AND GEORGIA IN THE CONTEXT OF IMPROVEMENT OF THE TAX POLICY OF UKRAINE

T. V. Chernychko, S. S. Malets, T. V. Kuchіnka

Abstract


The positive and negative experience of the implementation of tax reforms in Poland and Georgia in the context of the tax system approximation of Ukraine to EU standards has been studied in the article. The main thesis of the tax systems of these countries, the ways of liberalization of the economy and improving tax policy have been considered. The simplified tax systems and their legal mechanisms have been reviewed. The main stages of the tax policy changes in Poland and the results of the tax reform in Georgia have been analyzed and schematically represented. The ways of implementation of the experience of these countries to the process of tax reform in Ukraine have been proposed. It has been proved that the practical implementation of international experience in Ukraine should be made only after a thorough and comprehensive investigation of the problem at the national level.


Keywords


податки; податкова реформа; системи оподаткування; податкова політика

References


Oparin, V. (2005). Finansova systema Ukrainy (teoretyko–metodolohichni aspekty). Kyiv: KNEU.

Zahalni pokaznyky Zvedenoho biudzhetu Ukrainy. Available at: https://bank.gov.ua/control/uk/publish/article?art_id=23487024&cat_id=57896#4

Senchak, I. (2012). Podatkova systema Polshchi. (2012, November). Malinovski chytannia. Ostroh: Vydavnytstvo Natsionalnoho universytetu «Ostrozka akademiia».

Biletska, H. M. (2012). Harmonizatsiia podatkovoho zakonodavstva: ukrayinski realii. Kyiv: Alerta.

Doing Business 2017 – Case studies spotlight. Available at: http://www.doingbusiness.org/

Gwartney, J., Lawson, R., & Hall, J. (2016). Economic Freedom of the World: 2016 Annual Report. Fraser Institute. Available at: http://www.freetheworld.com/datasets_efw.html

Georgia Pocket Tax Book. 2011. Available at: http://www.pwc.com/ge/en/assets/pdf


GOST Style Citations


Опарін, В. Фінансова система України (теоретико–методологічні аспекти) [Текст] : монографія / В. Опарін. – К. : КНЕУ, 2005. – 240 с.

Загальні показники Зведеного бюджету України [Електронний ресурс]. – Режим доступу: https://bank.gov.ua/control/uk/publish/article?art_id=23487024&cat_id=57896#4.

Сенчак, І. Податкова система Польщі [Текст] / І. Сенчак // Малиновські читання : матеріали І Міжнародної науково–практичної конференції, 16–17 листопада 2012 року. – Острог : Видавництво Національного університету «Острозька академія», 2012. – 316 с.

Гармонізація податкового законодавства: українські реалії [Текст] : монографія / Г. М. Білецька та ін. – К. : Алерта, 2012. – 222 с.

Doing Business 2017 – Case studies spotlight [Electronic resource]. – Available at: http://www.doingbusiness.org.

Gwartney, J. Economic Freedom of the World: 2016 Annual Report [Electronic resource] / James Gwartney, Robert Lawson, Joshua Hall. – Fraser Institute, 2016. – 330 p. – Available at: http://www.freetheworld.com/datasets_efw.html.

Georgia Pocket Tax Book 2011 [Electronic resource] – Available at: http://www.pwc.com/ge/en/assets/pdf/ge_pocket_tax_book_2011_pdf.

Буракова, Л. А. Почему у Грузии получилось [Текст] / Л. А. Буракова. – Москва : Юнайтед Пресс,
2011. – 95 с.





Copyright (c) 2017 T. V. Chernychko, S. S. Malets, T. V. Kuchіnka

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN (print) 2306-4994, ISSN (on-line) 2310-8770