Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability legislation, which hinders development entrepreneurial activities entities. Therefore, one main factors growth is creation effective flexible mechanism for optimizing at enterprise level. The purpose article to systematize existing methods management value-added Level, as ...

Criteriafor Decision Makingon the A numberofvalue-addedtaxissueshave Issues not beenresolved,ordiscussedextensively To indicateoptimal, or at least second in the literaturedespitewidespreadadopbest, solutions to the issues, it is necestion of the tax.The purposeof this article sary to assume appropriate criteria for is to considersuch issues,including covevaluation.First, it is assumedthat in t...

In simple economic models, it is relatively easy to describe how to impose a value-added tax at a uniform rate on all consumption goods, and to demonstrate that this tax is equivalent to a proportional labor income tax, plus a tax on existing assets. The equivalence involves little more than the national income identity relating the sources and uses of income. Once one attempts to incorporate t...

The past academic literature on tax policy has focused almost entirely on the analysis of tax structures in the richest countries, particularly the U.S. Overall the optimal tax models explain reasonably well the observed tax policies in these countries. As summarized in Gordon (2000), for example, past theoretical work suggests that taxes on consumption or labor income should dominate use of ca...

The past academic literature on tax policy has focused almost entirely on the analysis of tax structures in the richest countries, particularly the U.S. Overall the optimal tax models explain reasonably well the observed tax policies in these countries. As summarized in Gordon (2000), for example, past theoretical work suggests that taxes on consumption or labor income should dominate use of ca...

This paper examines elements of British tax policy and discusses their implications for the US, where several recent proposals would mirror aspects of the British system. These include reducing filing requirements under the individual income tax, indexing capital gains for inflation, cutting mortgage interest deductions, enacting a value added tax, and integrating the corporate and personal inc...