乌克兰的税收政策

The Tax Policy in Ukraine

1991年苏联解体后 ,作为一个独立的国家 ,乌克兰开始了本国税制的建设。但由于盲目借鉴西方发达国家的经验 ,使乌克兰国家税收法规的确立、税收政策的制定和实施一度严重背离本国的实际 ,给国家的社会经济发展带来了极其严重的后果。为此 ,乌克兰经济学界对最优税收政策理论进行了深入研究和探讨 ,本文就是乌克兰基辅国民经济大学财政系主任赫列夫诺伊 .弗拉基米尔教授的相关研究成果。

After the breakup of the USSR in 1991,the Ukraine, as an independent country, began to draw up its own tax system. Owing to using the experience of western countries for reference blindly, Ukraine made a series of tax policies that were not suitable to its social circumstances. And this brought serious results for the development of the Ukrainian economy. In order to solve the problems, a deep research and discussion about the optimal tax policy theory have been carried out. And this paper is one of the research results by Professor Hlevnoy. Flagimir, Director of Finance Development, Kiev University of National Economy.