THE TAX BENEFITS AS THE INSTRUMENT OF THE TAX REGULATION

2018 ◽  
Author(s):  
E.F. Guseinova
Keyword(s):  
Tax Benefits ◽  
Tax Regulation

scholarly journals ВАРІАЦІЇ ЕФЕКТИВНОСТІ ЗАПРОВАДЖЕННЯ ІНСТРУМЕНТІВ ПОДАТКОВОГО РЕГУЛЮВАННЯ

2018 ◽  
pp. 46-51
Author(s):  
Г. С. Ліхоносова
Keyword(s):  
Tax Incentives ◽  
Practical Significance ◽  
Tax Incentive ◽  
Logical Content ◽  
Economic State ◽  
Fiscal Efficiency ◽  
Tax Benefits ◽  
Qualitative Characteristics ◽  
Selection Of ◽  
Tax Regulation

Formulation of the problem. The current conditions of the socio-economic state of Ukraine make the need for tax regulation more urgent, namely the introduction of various options for tax incentives. However, there is a need to clearly understand the further consequences of the relevant reform and the effectiveness of the implementation of the relevant instruments. The aim of the research is to analyze the existing variations in the effectiveness of the introduction of tax regulation instruments in order to identify the possibility of optimizing the tax regulation and incentive arrangement. The object of research is the process of determining the effectiveness of the introduction of tax regulation tools. The methods used of the research: logical-content method, system approach, monographic method, methods of induction and deduction. The hypothesis of research. The existence of a relationship between the effectiveness of tax regulation by comparing the results of providing tax breaks with budget losses and qualitative characteristics of specific categories of payers. The statement of basic materials. The calculation of the fiscal efficiency of the introduction of tax incentives can be done through the indicators of tax revenues in the budget for the estimated period and for the period preceding the estimated one, as well as the amount of tax benefits provided in the period under assessment. Originality and practical significance of the research consist in substantiating the methodical tools for determining the effectiveness of introducing various options for tax regulation. Conclusions of research. There are currently a number of techniques for assessing the effectiveness of tax incentive measures, but the selection of any of them will require further elaboration in terms of defining the tools, criteria, and most importantly, the goal that is expected to be achieved as a result of its implementation.

scholarly journals Tax Incentives as an Instrument of Tax Regulation of Ukraine

2021 ◽  
Vol 26 (1) ◽  
pp. 135-140
Author(s):  
Svitlana Savitska ◽  
Keyword(s):  
Large Scale ◽  
Tax Incentives ◽  
The State ◽  
Investment Activity ◽  
Advantages And Disadvantages ◽  
Tax Benefits ◽  
State And Local ◽  
Business Entities ◽  
The Impact ◽  
Tax Regulation

Abstract. Introduction. In modern economic theory, theoretical discussions constantly arise about the feasibility and effectiveness of tax incentives. Tax incentives, under certain conditions, are an effective tool for supporting national competitiveness and creating a new technological core of any economic system, especially a transformational one. At the same time, the conditions for the effectiveness of the benefits provided are their strict purpose, time constraints and constant comprehensive monitoring. In addition, benefits have a certain psychological effect on business entities and increase the investment activity of enterprises. On the other hand, the ineffective practice of preferential taxation contributes to the formation of significant losses of budgetary resources of the state, which leads to a violation of economic stability, a slowdown in economic development and a decrease in the level of financial security of the state. The above confirms the relevance of the study of the impact of tax incentives on the formation of budget revenues, as well as the search for ways to optimize preferential taxation in Ukraine. Purpose. The purpose of the article is to summarize the theoretical aspects of the use of tax incentives as an instrument of tax regulation and to study the effect of preferential taxation on the formation of budget revenues in Ukraine. Results. The theoretical foundations of the functioning of tax incentives are considered. Approaches to the interpretation of the concept of "tax incentive" are generalized and its economic essence is revealed. The advantages and disadvantages of tax incentives, the rights of taxpayers to use tax incentives have been identified. The types of tax benefits in terms of direct taxes have been investigated and systematized. The analysis of losses of the state and local budgets from the provision of tax incentives has been carried out. The main sectors of the economy have been identified and analyzed, where more tax benefits are directed. Conclusions.It was found that the system of providing tax incentives in Ukraine is ineffective. Therefore, there is no doubt about the need to reduce the volume of tax benefits provided to business entities, mainly on non-transparent principles and lead to large-scale budget losses. Tax breaks are not directed to those industries that really need support, but to those that are lobbied in parliament. Therefore, it is necessary to introduce a clear mechanism for the provision of tax benefits, their monitoring, control of losses and benefits of each benefit. Proposals have been developed to improve the system of granting tax benefits and to strengthen control over their development.

scholarly journals STRATEGIC DIRECTIONS OF TAX REGULATION OF ECONOMIC DEVELOPMENT IN THE CONDITIONS OF REFORMS

2021 ◽  
Vol 23 (1(78)) ◽  
pp. 115-125
Author(s):  
O.I. LAIKO ◽  
Т.V. UMANETS ◽  
N.L. SHLAFMAN
Keyword(s):  
Economic Development ◽  
Economic System ◽  
National Economy ◽  
Income Tax ◽  
Local Communities ◽  
Personal Income ◽  
Personal Income Tax ◽  
National Economic ◽  
Tax Benefits ◽  
Tax Regulation

Topicality. In the current reforms of the national economy, there is a need to solve scientific problem of system substantiation and institutional consolidation of strategic directions of stimulating of the productivity increase of economic activity in the country with the use of such effective regulators as taxes. The topicality of the issue is caused by changes in the field of taxation, administration and management of mesolevel territorial economic subsystems, by significant structural changes in the sectors of the national economy management and by the search for effective niches for smart specialization. Tax regulation of economic development is one of the most effective mechanisms of modifying the impact on the state, dynamics, structure and most qualitative indicators of the national economic system. But for the effective application of the tools of tax regulation of economic development in the context of reforms in Ukraine it is necessary to substantiate the general scientific and institutional principles for improving the use of taxes as regulators of gradual growth and of business productivity with simultaneous reduce of unproductive tax losses from non-targeted tax benefits and allowances. Aim and tasks.. The purpose of the article is to substantiate the theoretical, conceptual and institutional provisions for improving the efficiency of tax regulation of economic development of the national economic system in the context of increasing business productivity and promoting the welfare of society under the influence of modern reforms. Research results. The interrelation between tax instruments and strategic tasks of economic development of territories in the conditions of reforms is proved. The strategic directions of tax regulation of economic development in Ukraine in modern conditions are determined. The main components of the system of institutional support for the implementation of tax regulation, which determines the strategic directions of stimulating the development of the national economy. Based on the analysis of the structure of local budget revenues in Ukraine in recent years, the importance of the personal income tax for the development of local communities in the context of reform has been proved. The application of regulatory procedures with the use of personal income tax is proposed, despite the fact that this tax is not a local tax, but its importance for the development of local communities in the current conditions of local government reform is crucial. The essence of direct and indirect methods of tax regulation of economic development of territorial communities in the context of increasing of their functioning productivity is revealed. It is proposed to use compensation and organizational mechanisms, as well as the mechanism of practical implementation of this measure as measures to improve the institutional foundations of tax regulation of economic development in the context of reforms. Their essence and sphere of influence of efficiency of their actions are revealed. To implement the strategic direction of reducing tax losses and inefficient benefits, to increase the investment and innovation orientation of tax benefits, to substantiate the use of taxes as investment stimulants it is proved the need for targeted tax benefits use, which provide discounts for investment orientation, and in those cases, for such purposes provide special conditions for reinvestments of profit in the economic turnover of domestic enterprises that are to be exempted from general taxation. Conclusions. The strategic directions of tax regulation of economic development of the territories of Ukraine in the conditions of reforms are defined in this article and should be taken into account in order to increase business productivity and promote welfare of society under the influence of modern reforms. Thus, as the study showed, scientific and methodological recommendations for improving of the institutional framework of tax regulation of economic development in Ukraine in the context of reforms are still under development and formation, especially for tax incentives for the production of goods and services with high added value.

TAX REGULATION FOR CONCESSION AGREEMENTS

2021 ◽  
Vol 4 (4) ◽  
pp. 42-44
Author(s):  
E. E. SMIRNOVA ◽  
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Tax Incentive ◽  
The Russian Federation ◽  
Tax Benefits ◽  
Tax Regulation

The article examines the main areas of tax incentive of concession agreements in the Russian Federation, conducted a comparative analysis of tax benefits and preferences for individual taxes, justified proposals for their development, and considered the features of tax control.

scholarly journals CONTENTS OF TAX REGULATION IN PUBLIC ADMINISTRATION SECTOR PERFORMING FUNCTIONS IN THE FIELD OF DEFENSE OF THE COUNTRY AND NATIONAL SECURITY

2020 ◽  
pp. 126-135
Author(s):  
Дмитрий Станиславович Вахрушев ◽  
Андрей Евгеньевич Кальсин ◽  
Алексей Геннадьевич Степанов
Keyword(s):  
National Security ◽  
Public Administration ◽  
The State ◽  
The Public ◽  
Functional Features ◽  
Tax Benefits ◽  
Tax Regulation

В статье рассматриваются содержание и принципы налогового регулирования в секторе государственного управления. Цель статьи - раскрыть особенности налогового механизма в федеральных органах исполнительной власти, где законодательно предусмотрена военная или приравненная к ней служба, а также определить основные пути его совершенствования в интересах обеспечения обороноспособности страны и национальной безопасности. Научная новизна заключается в обосновании направлений совершенствования налоговых отношений в подведомственных учреждениях федеральных органов исполнительной власти, где законодательно предусмотрена военная или приравненная к ней служба. Сформулирован вывод о необходимости обеспечения равновесия налоговых интересов государства и учреждений, обеспечивающих его обороноспособность, в том числе в контексте управления налоговыми льготами с учетом значимых функциональных особенностей. The article discusses the contents and principles of tax regulation in the public administration sector. The purpose of the article is to disclose the features of the tax mechanism in federal executive bodies, where military is legally provided or an equivalent service, and define the main paths of its improvement in order to ensure the country's defense and national security. Scientific novelty consists in substantiating the directions of improving tax relations among subordinate institutions of federal executive bodies, where military or equivalent service is legally provided. A conclusion was drawn on the need to ensure a balance between the tax interests of the state and the institutions that ensure its defense capability, including in the context of managing tax benefits taking into account significant functional features.

Estimating the Tax Benefits of Debt

CFA Digest ◽  
2002 ◽  
Vol 32 (1) ◽  
pp. 18-19
Author(s):  
M.E. Ellis
Keyword(s):  
Tax Benefits

Ways to improve tax administration of major taxpayers of oil and gas sector

2020 ◽  
Vol 23 (9) ◽  
pp. 1064-1076
Author(s):  
O.V. Ovchar
Keyword(s):  
System Analysis ◽  
Oil And Gas ◽  
Import Substitution ◽  
State Regulation ◽  
Tax Administration ◽  
Problems And Solutions ◽  
Original Interpretation ◽  
Instrumental Methods ◽  
Oil And Gas Sector ◽  
Tax Regulation

Subject. Under rapid changes in the external economic environment, new forms and methods of State regulation of oil and gas industries, especially, improving the taxation and tax regulation instruments become relevant. Objectives. The study aims to provide an original interpretation of methods of improving the tax administration of major taxpayers in the oil and gas sector applied at the present stage. Methods. I employ normative and holistic approaches to examine taxation efficiency in the oil and gas sector, general scientific and special methods of scientific cognition, i.e. retrospective, system analysis, observation, classification, instrumental methods of grouping, sampling, comparison and synthesis, as well as evolutionary and dynamic analysis. Results. I consider basic problems and solutions in the sphere of tax administration of major taxpayers of Russian oil and gas industries. The paper offers a package of measures and recommendations aimed at improving the efficiency of tax regulation, underpins the applied approach to tax administration of organizations operating in the oil and gas sector. Conclusions and Relevance. Our country needs a comprehensive program for tax administration of the entire technological cycle: from upstream operations to full-scale import substitution of consumer goods.

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