Legal groundwork relating to the preparation of transparency reports by extractive industry entities
Journal: Herald of Economics
Year: 2019

The article considers, analyzes and evaluates the current state of extractive industry in Ukraine and foreign practices related to tax payments collected by the state.In addition, the paper provides an assessment of the background and legal groundwork relating to the specific features of Ukraine’s extractive industries. The methodological framework of the research is based on historical and integrated approaches to enhancing transparency of tax and other payments collected by the state from extr