The article explores problematic issues of a regulatory and legal nature related to the imposition martial law in Ukraine, which relate taxation ensuring revenues budgets all levels, particular, introduction changes administration value added tax, their regulation compliance from point view with realities today needs taxpayers. study was carried out based on general scientific special methods c...

E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

Abstract Previous research has shown that changes in the composition of tax revenue affect long-run growth. However, little is yet known about whether way raised matters for This paper examines whether, context OECD countries, a revenue-neutral increase value-added (VAT), offset by fall income taxes, may have different effects on growth depending how VAT raised. We show rise promotes when it th...