The impact of direct taxation on the level of economic development of the country
The impact of direct taxation on the level of economic development of the country

Summary/Abstract: The article considers the tax policy as the most important factor of the country’s economic development and an effective tool for stimulating the activity of economic entities – individuals and legal entities. The dynamics of the share of direct taxes in the total volume of tax revenues to the budget is traced; the results of the impact of direct taxation on economic activity in the country (its population, enterprises and the state institution) are systematized. Methods of optimization of the taxation system of Ukraine for stimulating economic growth are proposed.

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