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BUSINESS INFORM №4-2015

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39

Section: Finance, Money Circulation and Credit
UDC 336.225.6:330.33
Kostiana O. V.
Specifics of Implementing Tax Policy in the Ukrainian Territories with Special Status (p. 238 - 243)

The article is aimed to determine the special features of tax policy in the regions of Ukraine, which received special status as result of the military and political events in 2014. The main trends in development of the economies of AR Crimea, Lugansk and Donetsk regions in the period up to 2014, when the indicated territories were entirely controlled by the Government of Ukraine, have been determined. The tools of fiscal policy that have been imposed on the territories with special status in 2014-2015 have been analyzed. Features of the free economic zone «Krym», as well as taxation of entities receiving income or carrying out economic activity on its territory, have been determined. The nature of tools for tax regulation applicable in the area, where the anti-terrorist operation is executed, has been substantiated. A comparative analysis of the tax policy measures, which were implemented in the territories of FEZ «Krym» and in the temporarily occupied territories of Lugansk and Donetsk regions, has been conducted.
Keywords: tax policy, free economic zone, deferral of taxes, tax debt
Fig.: 2. Bibl.: 14.

Kostiana Oksana V. – Candidate of Sciences (Economics), Associate Professor, Department of Customs and Taxation, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: kostianaya@ukr.net

Article is written in Ukrainan
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Reference to this article:
Kostiana, Oksana V. (2015) “Specifics of Implementing Tax Policy in the Ukrainian Territories with Special Status.” Business Inform 4:238–243.


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