BUSINESS INFORM №9-2016

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Section: Foreign Experience
UDC 336.221.22
Goncharenko N. I., Surin D. V., Dolya R. M.
Transformation of Taxation System in the Countries of Eastern Europe: the Cases of Hungary, the Czech Republic and Poland (p. 28 - 33)
The transition of the socialist countries from planned to market economy is one of the significant developments in the world economy of the last third of the 20th century. Indigenous institutional changes have also affected tax systems of transitional economies. Tax reforms in the countries of Eastern Europe were aimed at stimulating economic interest of entrepreneurs, in spite of their form of ownership, in the development of production and growth of the State budget revenues and thus solving national problems on this basis. In the article a study of peculiarities of transformation of tax system in conditions of transition economy of Hungary, Poland and the Czech Republic has been carried out. Conclusions about efficiency of tax impact on economy in transitional period that depends on the progress of market relations have been substantiated. Scientific-practical recommendations on directions of improvement of tax system in Ukraine and its adaptation to European standards in the field of taxation have been proposed.
Keywords: budget revenues, transition economy, taxes, tax quota, system of taxation, social security fund
Tabl.: 1. Bibl.: 20.

Goncharenko Nataliia I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of International Economic Relations, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]
Surin Denys V. – Postgraduate Student, Department of International Economic Relations, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]
Dolya Roman M. – Postgraduate Student, Department of International Economic Relations, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Goncharenko, Nataliia I., Surin, Denys V., and Dolya, Roman M. (2016) “Transformation of Taxation System in the Countries of Eastern Europe: the Cases of Hungary, the Czech Republic and Poland.” Business Inform 9:28–33.

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