id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-833	Lunina, Inna; Bilousova, Olena; Frolova, Nataliya	TAX REFORMS FOR THE DEVELOPMENT OF FISCAL SPACE	2020	11	.pdf	application/pdf	7125	328	47	To accomplish this purpose, the following steps need to be taken: to provide a summary of theoretical ideas on the issue of reducing corporate income tax rates; to detect drivers that affect level of corporate income taxation; to discuss international practices towards better investment environment; to work out ways of improvement of the tax system of Ukraine in order to ensure fiscal space development. In accordance with the purpose set, the research methodology is based on the following methods: abstract-logical method is applied to provide a summary of academic ideas on the issue of reducing corporate income tax rates; systemic analysis is applied to describe tax reforms; analysis and synthesis are used to assess the impact of tax changes on investment, tax revenues, public debt developments; graphical method is used to display cross-country comparisons and to illustrate the final conclusions of the article.	cache/issue-833.pdf	txt/issue-833.txt