Аналіз розпорядчих документів суб’єктів господарювання показав низку суттєвих недоліків як методологічного, так і практичного характеру в її формуванні і застосуванні.
Ukraine has two-tier tax system and levies taxes on the local and state levels. There are 18 state and 5 local taxes and charges. Ukraine imposes taxes on its residents on a worldwide basis. The residency of legal entities is determined based on the place of incorporation. As to individuals, the Tax Code provides for a tiebreaker rule.However, tax authorities tend to use the Commentaries in their interpretation of the Tax Code’s provisions.
Australia is one of the highest taxing countries on Earth. An Australian resident is taxed on all sources of income whether they are earned in Australia or not.
