The history of the emergence of corporate income tax in Ukraine
DOI:
https://doi.org/10.21564/2414-990x.128.52100Keywords:
tax, earnings, income tax payersAbstract
This article analyzes the scientific literature on issues relating to the historical aspects of the origin and formation of the corporate income tax. It is proved that the foundations of the modern mechanism of this tax were laid in ancient times, and therefore aim was already filling the state budget.
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