Economics, Econometrics and Finance
7 years ago

Ukraine's Tax Laws Under Scrutiny: Balancing Legal Reductions and Evasion

Studia Iuridica Toruniensia
On legal regulation of tax optimization and tax evasion in Ukraine
Ігор Бабін, Mariia Diakur

Paper Summary

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The article discusses how tax optimization and tax evasion are regulated in Ukraine. Taxpayers can legally reduce their tax burden, but this can sometimes be seen as questionable by the government. Differentiating between legal tax reduction and illegal tax evasion is crucial. The lack of clear laws in Ukraine on this issue is a problem.