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Taxes and Taxation
Reference:

Danielyan, S. A. The Concept of the Unified Taxation System and How It Has Been Developing in the Ukraine

Abstract: The article is devoted to the concept of the unified taxation system. The author of the article analyzes the approaches to the concept under consideration which have been developing over several centuries and defines the essential features of the unified taxation system. Special attention is paid to the development of legal regulation of the single tax since the moment when the Ukraine became independent. By studying modern tendencies in development of tax legislation, the author shares his own views on the legal regulation of individual elements of the singe tax and offers his own conclusions about whether it would be useful to amend and improve the current tax legislation. Solution of the theoretical and practical tasks set by the author of the article has been possible due to the combination of general and special methods of scientific knowledge. Thus, the author uses the dialectical method, systems analysis method and logical method as methods used in general science. The author also applied the following special methods: the systemic functional method of interpretation of legal provisions and the comparative law method. The author also updates data about the legal regulation of collection of the single tax in the Ukraine. The author analyzes the development of tax legislation regulating the simplified taxation system, records and accounts of small business enterprises. The author also continues to study changes in the regulation of collection of the single tax that have taken place after Section 14 of Part 1 of the Tax Code of the Ukraine came into force. At the end of the article the author also defines directions of improvement of the existing tax legislation.

Keywords:

taxation, regime, tax regime, special tax regime, unified tax, tax legislation, tax liabilities, legal regulation, simplified taxation system, taxation principle.

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