scholarly journals RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE

2021 ◽  
Vol 2 (37) ◽  
pp. 396-405
Author(s):  
N. Prokopenko ◽  
O. Gudz ◽  
І. Kreidych ◽  
M. Golovko ◽  
O. Kazak
Keyword(s):  
Social Insurance ◽  
Jel Classification ◽  
The State ◽  
System Reform ◽  
State Budget ◽  
Tax System ◽  
State Tax ◽  
Macroeconomic Indicators ◽  
Tax Benefits ◽  
Taxation System

Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.

scholarly journals Fiscal Burden in the National Economy: A Dynamic Aspect

2021 ◽  
Vol 2 (517) ◽  
pp. 292-299
Author(s):  
N. O. Loboda ◽  
◽  
O. М. Chabaniuk ◽  
T. I. Spodaryk ◽  
◽  
...  
Keyword(s):  
The State ◽  
System Construction ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
Current State ◽  
Methodological Aspects ◽  
Taxation System ◽  
Exclusive Right

The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developing proposals for ways to improve it, taking into account the present day requirements of in this sphere of relations. The functions and principles of the taxation system construction are considered. The list of actual problems of the domestic tax system is generated. The reasons and prerequisites for the problems faced by the tax system in the process of its functioning are disclosed. The concept of tax as a key element of the taxation system is distinguished, as well as tax revenues, which is one of the components of the State budget revenues. It is noted that the problems of excessive tax burden and contradiction of tax legislation in Ukrainian realities are especially topical. Statistical indicators are provided, an analysis of the tax and non-tax revenues to the Consolidated Budget of Ukraine is carried out in the context of three budget periods according to the reports on the implementation of budgets of the State Treasury Service of Ukraine; their dynamics are analyzed; appropriate generalizations, conclusions and proposals have been made. The need for further development and improvement of the taxation system, solving the problems of optimization of tax offenses in the current unstable conditions of functioning of the domestic economy are substantiated. Measures to increase the economic efficiency of the tax system of Ukraine and the directions of reforming this system at the present stage of its existence are proposed.

scholarly journals COMPARISON OF THE TAX BURDEN OF A SELECTED TAXPAYER GROUP IN THE SLOVAK AND CZECH REPUBLICS

2018 ◽  
Vol 6 ◽  
pp. 454-458
Author(s):  
Natália Stalmašeková ◽  
Jana Štofková ◽  
Tatiana Genzorová
Keyword(s):  
Social Insurance ◽  
The State ◽  
Important Task ◽  
Tax Burden ◽  
Insurance Company ◽  
State Budget ◽  
Tax System ◽  
The Social ◽  
Over Time

The tax system is nowadays an important tool that can greatly influence the economy of every country. Its proper setup and the setup of all its parts is an extremely important task. This system has the task of raising funds for the state budget through the collection of taxes. The tax system is constantly evolving over time and adapts to the changing needs of the country. The aim of the paper is to compare the tax burden of a selected taxpayer group in the Slovak and Czech Republics. Part of the paper is an analysis of the conditions under which a taxpayer can benefit from a tax exemption and when he is required to pay contributions to the Social Insurance Company. The paper refers to the possibilities of advantageous application of tax rules to specific groups of taxpayers. The paper also includes specific examples of such situations.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

scholarly journals Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India

2018 ◽  
Vol 13 (1) ◽  
pp. 21-48
Author(s):  
Sacchidananda Mukherjee ◽  
R. Kavita Rao
Keyword(s):  
Value Added ◽  
Jel Classification ◽  
The State ◽  
Sales Tax ◽  
Value Added Tax ◽  
Taxation System

Unincorporated enterprises often bypass formal regulations in general and taxation in particular. Bringing unincorporated enterprises under the taxation system is a challenge often faced by tax administrators, and it is in this regard that the present study explores the factors which influence the decision of unincorporated enterprises to register with the state value added tax (VAT)/sales tax authority across states in India. This analysis is limited to the decision regarding registration. It is not necessary that enterprises that are registered pay taxes and/or file returns—however, the process of registration does provide some information to the tax department for follow ups. The study throws up some interesting results for policymakers and tax administrators. JEL Classification: H25, H32, H26, L53

scholarly journals DIRECTIONS OF IMPROVEMENT OF BENEFICIAL REGIMES IT INDUSTRY TAXATION

2020 ◽  
pp. 231-238
Author(s):  
Є. М. Найдьон ◽  
В. А. Сандул
Keyword(s):  
Policy Development ◽  
Developed Countries ◽  
International Standards ◽  
It Industry ◽  
Tax System ◽  
Tax Regimes ◽  
Tax Benefits ◽  
European Standards ◽  
Problems Of Practice ◽  
Taxation System

The relevance of the article is that tax benefits play a significant role in shaping a sustainable and developed economy because the system of benefits is a kind of guide for legal entities and individuals when choosing their field of activity, forms of income, benefits reduce tax pressure on taxpayers. The task of tax benefits is not only the equality of all in the field of taxation, but also to stimulate enterprises, including enterprises that use IT technologies, a tool to improve the economic situation in Ukraine. This issue becomes especially relevant in the context of the European integration process, when our country is increasingly entering the European economic arena. Accordingly, Ukraine needs to develop an effective tax system for providing benefits and advantages to progressive industries, including IT. The purpose of the article is to identify areas for improvement of the procedure for providing tax benefits to businesses operating in the field of IT, taking into account European standards. In the article the author considers the peculiarities of the purpose of tax benefits for the IT industry. Relevant issues of tax policy development related to the support and development of the IT industry have been identified. The normative legal acts in the field of taxation of the IT industry and the main directions of its improvement in accordance with international standards are studied. The need to create a preferential tax regime for companies operating in the IT industry has been established. It is concluded that the growth of the IT industry requires a stable fiscal policy, which would provide benefits and advantages to new progressive companies, thereby helping to fill the state treasury. However, today Ukraine is only taking the first steps to improve the taxation system of the IT industry, develops and improves legislation in this area, in accordance with the problems of practice, and therefore the issue of creating an effective preferential tax regime for IT industries remains open and needs further study. taking into account the experience of European and other developed countries, the taxation models of which can serve as a basis for the Ukrainian tax system and tax regimes.

INFLUENCE OF THE TAX MECHANISM ON THE SOLUTION OF SOCIO-ECONOMIC PROBLEMS IN KAZAKHSTAN

2021 ◽  
Author(s):  
М.Ж. Даниярова ◽  
С.Б. Глазунова ◽  
M. Daniyarova ◽  
S. Glazunova
Keyword(s):  
Small Businesses ◽  
Tax Policy ◽  
The State ◽  
Social Progress ◽  
State Budget ◽  
Tax System ◽  
Economic Problems ◽  
National Characteristics ◽  
The Republic ◽  
Tax Holidays

В статье отмечается, что действующая налоговая политика как регулятор экономики, не выполняет в полной мере своей стимулирующей функции. В этой связи возникает настоятельная необходимость исследования и анализа действия механизма функционирования налоговых отношений с позиции социально-экономических проблем в сочетании с национальными особенностями Казахстана, накопленным отечественным опытом налоговой политики и сложившейся модели хозяйствования. Авторами статьи отмечается, что, будучи материальными носителями налоговых отношений, рассматриваемые финансовые ресурсы, представляют собой находящиеся в руках государства и имеющие форму фондов денежных средств целевого назначения. Их размер выступает важной характеристикой экономического и социального развития страны, а рациональное использование во многом определяет темпы общественного прогресса. Проведен анализ динамики ВВП и объема промышленности, доходов государственного бюджета Республики Казахстан за 2011-2020 годы, налоговых поступлений и размера недоимки по видам налогов за ряд лет. Выделено, что основными направлениями совершенствования налогового механизма и налоговой системы должны быть: предоставление налоговых каникул для малого бизнеса, рассрочка уплаты НДС, снижение налогообложения на дивиденды и прибыль при продаже ценных бумаг, увеличение предельного объема годового оборота для перехода на упрощенную схему взимания налогов и др. В статье предложены конкретные рекомендации по увеличению доходной части государственного бюджета, совершенствованию налоговой системы Казахстана. The article notes that the current tax policy as a regulator of the economy does not fully fulfill its stimulating function. In this regard, there is an urgent need to study and analyze the operation of the mechanism of the functioning of tax relations from the standpoint of socio-economic problems in combination with the national characteristics of Kazakhstan, the accumulated domestic experience of tax policy and the established economic model. The authors of the article note that, being the material carriers of tax relations, the considered financial resources are in the hands of the state and in the form of funds of targeted funds. Their size is an important characteristic of the country's economic and social development, and their rational use largely determines the rate of social progress. The analysis of the dynamics of GDP and the volume of industry, revenues of the state budget of the Republic of Kazakhstan for 2011-2020, tax revenues and the amount of arrears by types of taxes for a number of years is carried out. It is highlighted that the main directions of improving the tax mechanism and tax system should be: providing tax holidays for small businesses, payment by installments of VAT, reducing taxation on dividends and profits when selling securities, increasing the maximum volume of annual turnover for the transition to a simplified tax collection scheme, etc. The article offers specific recommendations for increasing the revenue side of the state budget, improving the tax system in Kazakhstan.

Taxes

2020 ◽  
pp. 146-163
Author(s):  
Kenneth P. Miller
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Tax Burden ◽  
Government Programs ◽  
Tax System ◽  
Revenue Source ◽  
Adequate Funding ◽  
State Tax

This chapter places Texas and California on the national spectrum of state tax policy and shows how they occupy opposite poles. Texas has maintained a low overall tax burden and is one of a small number of states that has steadfastly refused to adopt an income tax. Advocates of the Texas tax system argue that it protects personal freedom, promotes economic growth, and provides the state a crucial advantage in attracting new residents and businesses. Critics say the system is regressive and fails to produce adequate funding for government programs. By comparison, California has embraced a far higher tax burden and a progressive tax structure. Its largest revenue source, the personal income tax, is the highest in the nation. Advocates say California’s tax system generates needed funding for government programs and appropriately shifts the tax burden to those most able to pay, while critics say these taxes are excessive and help drive residents and businesses out of the state.

scholarly journals Macroeconomic indicators of raw material policy in Slovakia

2019 ◽  
Vol 134 ◽  
pp. 03017
Author(s):  
Henrieta Pavolová ◽  
Zuzana Šimková ◽  
Andrea Seňová ◽  
Gabriel Wittenberger
Keyword(s):  
Raw Materials ◽  
The State ◽  
Raw Material ◽  
The European Union ◽  
Economic Sectors ◽  
State Budget ◽  
Material Policy ◽  
National Economic ◽  
Macroeconomic Indicators ◽  
National Economic Policy

This paper points to the development tendencies of selected macroeconomic indicators of raw material policy in Slovakia, which forms an integral part of the national economic policy of the state. It describes in detail selected macroeconomic indicators of exploitation of raw materials, which form the basic platform of functioning of all national economic sectors in Slovakia. It also points out the benefits for the Slovak economy in the form of revenues from mining activities to the state budget, municipal budget and environmental fund. At the end the article summarizes the partial findings from the development tendencies of macroeconomic indicators of raw material policy, which is currently an integral part of the industrial policy of the European Union.

scholarly journals THE PENSION SYSTEM REFORM IN GEORGIA: ACHIEVEMENTS AND CHALLENGES

2018 ◽  
pp. 153-158
Author(s):  
MIRZA KHIDASHELI ◽  
NIKOLOZ CHIKHLADZE
Keyword(s):  
Young People ◽  
Old Age ◽  
Pension System ◽  
Total Duration ◽  
The State ◽  
Pension Scheme ◽  
System Reform ◽  
Replacement Rate ◽  
State Budget

The study showed that reform is effective for young people, whose total duration of participation in the pension scheme is 40 years. In this case, the pension scheme provides a high replacement rate, which is not possible for persons whose participation in the pension scheme is not more than 20 years. An obstacle remains the pressure of the pension system on the State budget. Despite the establishment of a funded pension system, the old-age pension still remains accessible to participants of the scheme, which, as noted by the authors of the reform, by 2030, will have a significant share in the structure of the State budget spending.

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