id sid eid entity type issue-217 1 1 baltic journal of economic ORG issue-217 1 2 90 CARDINAL issue-217 2 1 3 CARDINAL issue-217 2 2 4 CARDINAL issue-217 2 3 2017 CARDINAL issue-217 2 4 1 CARDINAL issue-217 2 5 ivan franko PERSON issue-217 2 6 national university of lviv ORG issue-217 3 1 ukraine GPE issue-217 3 2 zamaslo1 NORP issue-217 3 3 ivan franko PERSON issue-217 3 4 national university of lviv ORG issue-217 3 5 ukraine GPE issue-217 5 1 ukraine GPE issue-217 7 1 the ministry of finance ORG issue-217 7 2 ukraine GPE issue-217 7 3 ukraine GPE issue-217 8 1 ukraine GPE issue-217 11 1 ukraine GPE issue-217 12 1 european NORP issue-217 12 2 ukraine GPE issue-217 14 1 ukraine GPE issue-217 15 1 ukraine GPE issue-217 17 1 european NORP issue-217 19 1 jel ORG issue-217 19 2 h25 ORG issue-217 19 3 o23 PERSON issue-217 19 4 1 CARDINAL issue-217 19 5 ukraine GPE issue-217 26 1 ukraine GPE issue-217 28 1 ukrainian NORP issue-217 28 2 recent years DATE issue-217 28 3 ukraine GPE issue-217 32 1 four CARDINAL issue-217 34 1 2 CARDINAL issue-217 35 1 91 CARDINAL issue-217 36 1 3 CARDINAL issue-217 36 2 4 CARDINAL issue-217 36 3 2017 DATE issue-217 38 1 1. 23% PERCENT issue-217 38 2 21% PERCENT issue-217 38 3 19% PERCENT issue-217 38 4 18% PERCENT issue-217 38 5 april 1, 2011 to DATE issue-217 38 6 december 31, 2011 DATE issue-217 38 7 january 1, 2012 to DATE issue-217 38 8 december 31, 2012 DATE issue-217 38 9 january 1, 2013 to december 31, 2014 DATE issue-217 38 10 january 1, 2014 DATE issue-217 38 11 today DATE issue-217 39 1 1 CARDINAL issue-217 40 1 the 2011–2017 years DATE issue-217 40 2 ukraine GPE issue-217 40 3 2015 DATE issue-217 41 1 ukraine GPE issue-217 41 2 19.12.2013 DATE issue-217 41 3 317 CARDINAL issue-217 41 4 ukraine GPE issue-217 41 5 2015 CARDINAL issue-217 41 6 17% PERCENT issue-217 41 7 2016 DATE issue-217 41 8 16% PERCENT issue-217 43 1 ukraine GPE issue-217 43 2 the european union ORG issue-217 44 1 2 CARDINAL issue-217 45 1 21,94 CARDINAL issue-217 45 2 35 40 TIME issue-217 45 3 al ta fr PERSON issue-217 46 1 st ria n PERSON issue-217 46 2 ar k av er ag e FAC issue-217 46 3 po rt ug al lu PERSON issue-217 48 1 ni te PERSON issue-217 50 1 ec ORG issue-217 50 2 pu bl ic PERSON issue-217 51 1 ia GPE issue-217 51 2 ge ORG issue-217 51 3 ia li th ua ni PERSON issue-217 51 4 ia GPE issue-217 52 1 2 CARDINAL issue-217 52 2 eu GPE issue-217 52 3 2016 DATE issue-217 52 4 the european union ORG issue-217 52 5 2016 DATE issue-217 52 6 europe LOC issue-217 52 7 21.94% PERCENT issue-217 53 1 malta GPE issue-217 53 2 35% PERCENT issue-217 53 3 france GPE issue-217 53 4 33.33% PERCENT issue-217 53 5 belgium GPE issue-217 53 6 33% PERCENT issue-217 53 7 greece GPE issue-217 53 8 29% PERCENT issue-217 54 1 10% PERCENT issue-217 54 2 bulgaria GPE issue-217 54 3 lithuania GPE issue-217 54 4 latvia GPE issue-217 54 5 germany GPE issue-217 54 6 15% PERCENT issue-217 55 1 1 CARDINAL issue-217 55 2 eu ORG issue-217 55 3 2009–2015 CARDINAL issue-217 55 4 2009 2010 DATE issue-217 55 5 2011 2012 DATE issue-217 55 6 2013 2014 DATE issue-217 55 7 2015 DATE issue-217 55 8 germany GPE issue-217 55 9 2.5 CARDINAL issue-217 55 10 poland GPE issue-217 55 11 2.7 2.3 1.9 2.0 QUANTITY issue-217 55 12 2.1 CARDINAL issue-217 55 13 2.6 1.8 CARDINAL issue-217 55 14 2.1 2.1 2.2 2.2 QUANTITY issue-217 55 15 france GPE issue-217 55 16 3.0 1.8 2.3 2.6 2.7 QUANTITY issue-217 55 17 2.8 2.7 CARDINAL issue-217 55 18 bulgaria GPE issue-217 55 19 3.0 2.4 1.9 MONEY issue-217 55 20 netherlands GPE issue-217 55 21 2.2 2.3 QUANTITY issue-217 55 22 latvia ORG issue-217 55 23 3.0 1.6 1.0 1.4 1.6 1.6 1.5 QUANTITY issue-217 55 24 czech NORP issue-217 55 25 4.0 3.4 CARDINAL issue-217 55 26 romania GPE issue-217 55 27 2.9 2.4 QUANTITY issue-217 55 28 2.3 1.9 CARDINAL issue-217 55 29 2.2 CARDINAL issue-217 55 30 italy GPE issue-217 55 31 2.9 2.4 2.3 2.2 2.3 QUANTITY issue-217 55 32 2.2 CARDINAL issue-217 55 33 hungary GPE issue-217 55 34 2.6 2.1 CARDINAL issue-217 55 35 1.2 1.4 CARDINAL issue-217 55 36 finland GPE issue-217 55 37 2.8 CARDINAL issue-217 55 38 portugal GPE issue-217 55 39 3.5 CARDINAL issue-217 55 40 3.1 2.7 CARDINAL issue-217 55 41 2.8 CARDINAL issue-217 55 42 3.4 2.6 2.9 2.9 QUANTITY issue-217 55 43 2.5 2.4 CARDINAL issue-217 55 44 greece GPE issue-217 55 45 2.1 CARDINAL issue-217 55 46 norway ORG issue-217 55 47 9.9 CARDINAL issue-217 55 48 10.7 CARDINAL issue-217 55 49 6.9 CARDINAL issue-217 55 50 1.6 1.8 CARDINAL issue-217 55 51 1.7 1.7 CARDINAL issue-217 55 52 3.3 CARDINAL issue-217 55 53 3.1 3.2 CARDINAL issue-217 55 54 2.6 1.9 2.3 2.2 2.6 2.8 2.7 QUANTITY issue-217 55 55 2.9 CARDINAL issue-217 55 56 2.6 1.9 2.3 2.0 QUANTITY issue-217 55 57 1.8 CARDINAL issue-217 55 58 lithuania GPE issue-217 55 59 1.8 1.0 0.8 1.3 QUANTITY issue-217 55 60 1.4 CARDINAL issue-217 55 61 1.4 CARDINAL issue-217 55 62 malta ORG issue-217 55 63 6.0 CARDINAL issue-217 55 64 6.2 CARDINAL issue-217 55 65 luxembourg GPE issue-217 55 66 5.3 5.7 CARDINAL issue-217 55 67 4.4 CARDINAL issue-217 55 68 the european union baltic journal ORG issue-217 55 69 92 CARDINAL issue-217 56 1 3 CARDINAL issue-217 56 2 4 CARDINAL issue-217 56 3 2017 DATE issue-217 56 4 eu ORG issue-217 56 5 3.7% to 2.7% PERCENT issue-217 56 6 2009–2015 years DATE issue-217 56 7 1 CARDINAL issue-217 57 1 europe LOC issue-217 59 1 two CARDINAL issue-217 60 1 firstly ORDINAL issue-217 60 2 2008 DATE issue-217 61 1 secondly ORDINAL issue-217 62 1 3 CARDINAL issue-217 62 2 ukraine GPE issue-217 63 1 3 CARDINAL issue-217 63 2 ukraine GPE issue-217 63 3 european NORP issue-217 64 1 14,2 12,9 12,8 DATE issue-217 64 2 7,0 CARDINAL issue-217 64 3 14,0 CARDINAL issue-217 64 4 16,0 2011 2012 DATE issue-217 64 5 2013 2014 DATE issue-217 64 6 2015 DATE issue-217 65 1 3 CARDINAL issue-217 66 1 ukraine GPE issue-217 66 2 2011–2017 DATE issue-217 66 3 the ministry of finance ORG issue-217 66 4 ukraine GPE issue-217 66 5 the ministry of finance ORG issue-217 66 6 ukraine GPE issue-217 68 1 2013 DATE issue-217 68 2 96.6% PERCENT issue-217 68 3 102.4% PERCENT issue-217 68 4 2012 DATE issue-217 68 5 2014 DATE issue-217 68 6 2015 DATE issue-217 68 7 95.8% PERCENT issue-217 68 8 80.0% PERCENT issue-217 68 9 2016 DATE issue-217 68 10 98.6 % PERCENT issue-217 68 11 64.7 billion CARDINAL issue-217 68 12 4.45% PERCENT issue-217 68 13 2013 DATE issue-217 68 14 78.05 billion MONEY issue-217 68 15 4.95% PERCENT issue-217 68 16 2014 DATE issue-217 68 17 45.16 billion MONEY issue-217 68 18 2.28% PERCENT issue-217 68 19 2015 DATE issue-217 68 20 79.1 billion CARDINAL issue-217 68 21 2.94% PERCENT issue-217 68 22 2016 CARDINAL issue-217 69 1 2016 DATE issue-217 69 2 about 9 billion usd MONEY issue-217 69 3 6 billion usd MONEY issue-217 70 1 the end of 2017 DATE issue-217 70 2 2.3 trillion CARDINAL issue-217 70 3 approximately 66.4% PERCENT issue-217 72 1 2012 DATE issue-217 72 2 9% PERCENT issue-217 72 3 2008 DATE issue-217 73 1 2015 DATE issue-217 73 2 2016 DATE issue-217 73 3 849 million usd MONEY issue-217 73 4 1.3 billion usd MONEY issue-217 77 1 4 CARDINAL issue-217 77 2 2010–2012 CARDINAL issue-217 78 1 ukraine GPE issue-217 79 1 2014 DATE issue-217 80 1 january 1, 2014 DATE issue-217 80 2 19% to 18% PERCENT issue-217 81 1 january 1, 2015 DATE issue-217 81 2 january 1, 2020 DATE issue-217 81 3 january 1, 2011 to DATE issue-217 81 4 2020 DATE issue-217 83 1 55 097 CARDINAL issue-217 83 2 201 CARDINAL issue-217 83 3 223 CARDINAL issue-217 85 1 154,2 0,0 20,0 TIME issue-217 85 2 0 10 MONEY issue-217 86 1 2013 2014 DATE issue-217 86 2 million CARDINAL issue-217 87 1 4 CARDINAL issue-217 87 2 the 2011–2016 years DATE issue-217 88 1 the ministry of finance ORG issue-217 88 2 ukraine GPE issue-217 89 1 baltic journal ORG issue-217 89 2 93 CARDINAL issue-217 90 1 3 CARDINAL issue-217 90 2 4 CARDINAL issue-217 90 3 2017 DATE issue-217 92 1 2016 DATE issue-217 92 2 2015 DATE issue-217 92 3 143.3% PERCENT issue-217 92 4 2016 DATE issue-217 92 5 112.4% PERCENT issue-217 93 1 quarterly DATE issue-217 93 2 2016 DATE issue-217 94 1 november DATE issue-217 94 2 the third quarter of 2016 DATE issue-217 95 1 4 CARDINAL issue-217 95 2 2/9 CARDINAL issue-217 95 3 three quarters of 2016 DATE issue-217 97 1 12.0 billion MONEY issue-217 97 2 61.5% PERCENT issue-217 97 3 the previous year DATE issue-217 98 1 5 CARDINAL issue-217 100 1 1,4 CARDINAL issue-217 100 2 19,5 31,6 CARDINAL issue-217 101 1 5 CARDINAL issue-217 101 2 2015-2016 DATE issue-217 102 1 2016 DATE issue-217 103 1 ukraine GPE issue-217 104 1 2 CARDINAL issue-217 104 2 2011 DATE issue-217 104 3 2016 DATE issue-217 105 1 2011 DATE issue-217 105 2 annual DATE issue-217 105 3 114.9% PERCENT issue-217 106 1 2% PERCENT issue-217 106 2 25% to 23% PERCENT issue-217 106 3 january 1, 2011 DATE issue-217 107 1 2012 DATE issue-217 107 2 ukraine GPE issue-217 108 1 2015 DATE issue-217 108 2 almost 5% PERCENT issue-217 110 1 2016 DATE issue-217 111 1 december 1, 2016 DATE issue-217 111 2 1,179,553 CARDINAL issue-217 111 3 62,599 CARDINAL issue-217 111 4 2015 DATE issue-217 115 1 4 CARDINAL issue-217 116 1 first ORDINAL issue-217 119 1 ukraine GPE issue-217 120 1 2 CARDINAL issue-217 120 2 ukraine GPE issue-217 120 3 2011–2016, billion MONEY issue-217 120 4 2011 2012 DATE issue-217 120 5 2013 2014 DATE issue-217 120 6 2015 DATE issue-217 120 7 2016 DATE issue-217 123 1 114,9 CARDINAL issue-217 127 1 111,9 CARDINAL issue-217 127 2 the ministry of finance ORG issue-217 127 3 ukraine baltic journal of economic ORG issue-217 127 4 94 CARDINAL issue-217 128 1 3 CARDINAL issue-217 128 2 4 CARDINAL issue-217 128 3 2017 CARDINAL issue-217 133 1 the quarter DATE issue-217 133 2 quarterly DATE issue-217 141 1 2017 CARDINAL issue-217 141 2 september 10 DATE issue-217 142 1 zakon5.rada.gov.ua PERSON issue-217 143 1 ukrainian NORP issue-217 144 1 zakon ukrainy «pro vnesennia zmin PERSON issue-217 144 2 kodeksu PERSON issue-217 145 1 ukraine GPE issue-217 145 2 ukraine GPE issue-217 145 3 2013, december 19 DATE issue-217 146 1 ukrainian NORP issue-217 148 1 the ministry of finance ORG issue-217 148 2 ukraine GPE issue-217 151 1 ukrainian NORP issue-217 152 1 sait derzhavnoi PERSON issue-217 155 1 http://sfs.gov.ua/ ORG issue-217 155 2 ukrainian NORP issue-217 156 1 biudzhetnyi monitorynh PERSON issue-217 157 1 analiz vykonannia biudzhetu ORG issue-217 157 2 2011 DATE issue-217 159 1 2011-2016 DATE issue-217 160 1 http:// ibser.org.ua/publications/monitoringcategories/ richnyy PERSON issue-217 161 1 ukrainian NORP issue-217 162 1 the european union ORG issue-217 163 1 2016 CARDINAL issue-217 165 1 english LANGUAGE issue-217 166 1 прибыль предприятий в ORG issue-217 167 1 определение GPE issue-217 167 2 налога на прибыль предприятий в PERSON issue-217 167 3 его налоговых GPE issue-217 167 4 и DATE issue-217 168 1 определить перспективы ORG issue-217 168 2 подоходного налога в FAC issue-217 168 3 подоходного налогообложения GPE issue-217 168 4 в украине. FAC issue-217 168 5 методология PERSON issue-217 169 1 исследований отечественных и зарубежных ученых ORG issue-217 169 2 анализу налога на прибыль предприятий PERSON issue-217 169 3 официальные статистические PERSON issue-217 170 1 для DATE issue-217 170 2 исследований для PERSON issue-217 170 3 аналогии  PERSON issue-217 170 4 зарубежного GPE issue-217 170 5 администрирования налога на прибыль предприятий PERSON issue-217 170 6 экономики и LOC issue-217 170 7 исследований макроэкономической FAC issue-217 170 8 в украине. FAC issue-217 170 9 результаты PERSON issue-217 171 1 в статье PERSON issue-217 171 2 налог на прибыль предприятий. ORG issue-217 172 1 основаны NORP issue-217 172 2 baltic journal of economic ORG issue-217 172 3 95 CARDINAL issue-217 173 1 3 CARDINAL issue-217 173 2 4 CARDINAL issue-217 173 3 2017 CARDINAL issue-217 173 4 в LOC issue-217 173 5 странах для украины PERSON issue-217 174 1 практическое значение PERSON issue-217 175 1 результаты GPE issue-217 175 2 этого исследования могут GPE issue-217 175 3 использованы государственными органами при GPE issue-217 175 4 разработке GPE issue-217 175 5 направлений налоговой политики ORG issue-217 176 1 и DATE issue-217 176 2 налога на прибыль предприятий в ORG issue-217 177 1 системы ORG issue-217 177 2 подоходного PRODUCT issue-217 178 1 в GPE issue-217 179 1 стран PERSON