The history of the emergence of corporate income tax in Ukraine

Authors

DOI:

https://doi.org/10.21564/2414-990x.128.52100

Keywords:

tax, earnings, income tax payers

Abstract

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.

Author Biography

Ю. С. Шорохова, Yaroslav Mudryi National Law University

Graduate student

References

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Published

2015-03-31

How to Cite

Шорохова, Ю. С. (2015). The history of the emergence of corporate income tax in Ukraine. Problems of Legality, (128), 112–118. https://doi.org/10.21564/2414-990x.128.52100

Issue

Section

Theory and history of state and law

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