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1991年苏联解体后 ,作为一个独立的国家 ,乌克兰开始了本国税制的建设。但由于盲目借鉴西方发达国家的经验 ,使乌克兰国家税收法规的确立、税收政策的制定和实施一度严重背离本国的实际 ,给国家的社会经济发展带来了极其严重的后果。为此 ,乌克兰经济学界对最优税收政策理论进行了深入研究和探讨 ,本文就是乌克兰基辅国民经济大学财政系主任赫列夫诺伊 .弗拉基米尔教授的相关研究成果。
After the dissolution of the Soviet Union in 1991, as an independent country, Ukraine started the construction of its own tax system. However, blindly drawing on the experience of the developed countries in the West and making the establishment of state tax laws and regulations in Ukraine, the formulation and implementation of the taxation policy seriously deviated from the actual conditions in the country have extremely serious consequences for the country’s social and economic development. To this end, the Ukrainian economists have conducted an in-depth study and discussion on the theory of optimal taxation policy. This article is the result of a related study by Prof. Herlevus Vladimir, Director of the Faculty of Finance at Kiev National Economic University in Ukraine.