Main directions for improvement of corporate income taxation mechanism in Ukraine at the present stage of world economy development

Economic Annals-XXI: Volume 124, Issue 11-12(2), Pages: 17-20

Citation information:
Yamko, P. (2012). Main directions for improvement of corporate income taxation mechanism in Ukraine at the present stage of world economy development. Economic Annals-XXI, 11-12(2), 17-20. https://ea21journal.world/index.php/ea-v124-05/


Pavel Yamko
pavel.yamko@hlb.com.ua

Main directions for improvement of corporate income taxation mechanism in Ukraine at the present stage of world economy development

Abstract. This article defines the main areas of improvement of corporate income taxation mechanism in Ukraine at the present stage of world economy development, which were developed by the author on the basis of international experience analysis. Issues considered in this article include key elements of corporate income taxation mechanism.

Keywords: Corporate Income Tax; Capital Taxation; Tax Mechanism