Удосконалення оподаткування в сучасних умовах

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НТУ "ХПІ"

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In article the essence of income tax and its function has been defined. The influence of change of income tax rate on activity of enterprises and international experience of improvement of taxation has been considered.

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Гришина Е. В. Удосконалення оподаткування в сучасних умовах / Е. В. Гришина, Д. І. Чередка // Вестник Нац. техн. ун-та "ХПИ" : сб. науч. тр. Темат. вып. : Технический прогресс и эффективность производства. – Харьков : НТУ "ХПИ", 2010. – № 63. – С. 54-56.

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