BUSINESS INFORM №12-2013

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

15

Section: International Economic Relations
UDC 336.221.4
Iarenko G. M.
Essence of Wealth and its Taxation in European Union Countries (p. 88 - 92)
The goal of the article lies in development of recommendations with respect to the wealth tax, which is planned to be introduced in the nearest years by Ukrainian government. The article studies theoretical grounds of the “wealth” notion and practice of some western countries in the field of identification of the object and basis of the wealth tax. In the result of the study of various conceptual approaches to understanding the essence of wealth and position of the World System of National Accounts on this issue, the article formulates definition of the “wealth” notion. The article studies experience of France, Spain and Switzerland in identifying the object and basis of wealth taxation. It offers to conduct a thorough study of the state of distribution of property between various strata of the country population before introducing the wealth tax in Ukraine. The article formulates recommendations with regard to identification of the object and basis of wealth tax in accordance with the international practice.
Keywords: wealth tax, sumptuary tax, tax on personal net wealth, property tax, wealth
Bibl.: 22.

Iarenko Ganna M. – Applicant, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 185

Download article (pdf) -

Reference to this article:
Iarenko, Ganna M. (2013) “Essence of Wealth and its Taxation in European Union Countries.” Business Inform 12:88–92.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster