scholarly journals The Status and the Prospects of Development of Tax Policy of Ukraine

2021 ◽  
Vol 5 (520) ◽  
pp. 348-354
Author(s):  
A. V. Nechyporenko ◽  
◽  
I. V. Panchenko ◽  
L. O. Moroz ◽  
◽  
...  
Keyword(s):  
Tax Policy ◽  
Decisive Role ◽  
Developed Countries ◽  
The State ◽  
Modern World ◽  
Tax Revenues ◽  
State Tax ◽  
The Status ◽  
Ministry Of Finance ◽  
Negative Factors

The article is concerned with analyzing the status of tax policy of Ukraine and determining the directions of its improvement in the conditions of dynamic changes of the modern world. The main approaches to defining the essence of the concept of «tax policy» are considered, and on the basis of this it is specified that tax policy is a set of economic, legal and organizational measures in the field of taxation that are used by the State authorities to establish tax conditions aimed at ensuring tax revenues and fees to centralized funds of the State’s monetary resources and achieving economic growth. The dynamics of revenues of the consolidated, the State, and the local budgets of Ukraine for 2018–2020 is considered in the context of tax and non-tax sources of formation and it is determined that the tax revenues have a decisive role, because they make up more than 80% of the revenue part of budgets of different levels. The key negative factors that determine the low competitive positions of the Ukrainian tax policy compared to the economically developed countries of the world are provided, the focus is placed on problematic issues in the country’s tax system. Tax policy provides for relevant institutions through which it is implemented and adapted to the conditions of reforms. The main purpose of the institutional mechanism is to balance the tax policy of the country. The article defines that among the institutions implementing tax policy in Ukraine, the Ministry of Finance of Ukraine and the State Tax Service of Ukraine with its territorial units ought to be distinguished. The directions and measures that should be taken to ensure the development and modernization of the tax policy of Ukraine are substantiated.

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 SCIENCE AS A SOCIAL PHENOMENON AND TRENDS IN THE DEVELOPMENT OF SCIENCE IN THE MODERN WORLD

2021 ◽  
pp. 124-133
Author(s):  
Alla FEDORKINA
Keyword(s):  
Social Institution ◽  
State Regulation ◽  
The State ◽  
Close Connection ◽  
Modern World ◽  
Social Phenomenon ◽  
The Status ◽  
Political Economic

The article is devoted to understanding the place, role and functions of science in the modern world. The author analyzes the process of development of science from the initial individual forms of organization of scientific activity to its transformation into a social institution. The specifics of the process of cognitive and social institutionalization of science are considered. The main conditions for the development of science in the status of a social institution are revealed. The close connection of science with political, economic and social institutions and also the possibility of its development with the state regulation are shown.

scholarly journals Analytical review of ways to ensure the security of budgetary systems in developed countries

2021 ◽  
pp. 65-72
Author(s):  
Vladislav Chebotarev ◽  
Andrey Timchenko
Keyword(s):  
Public Finance ◽  
National Security ◽  
Developed Countries ◽  
Economic Security ◽  
The State ◽  
The World ◽  
Analytical Review ◽  
Budget Systems ◽  
Negative Factors

This article is devoted to an overview of the methods and measures by which the governments of economically developed countries of the world ensure, to one degree or another, the security of their budget systems. At the same time, the authors consider the vulnerable aspects of the functioning of their public finance systems, the reasons for the emergence and the ability of the country’s leaders to eliminate negative factors and threats. This aspect is extremely important for ensuring the economic security of the state, since it provides an increase in the level of both economic and national security of the country.

scholarly journals ANALYSIS OF THE STATE OF CYBER SECURITY IN THE LEADING COUNTRIES OF THE WORLD

2019 ◽  
pp. 6-13
Author(s):  
Yurii I. Khlaponin ◽  
Svitlana V. Kondakova ◽  
Yevheniia Ye. Shabala ◽  
Liliia P. Yurchuk ◽  
Pavlo S. Demianchuk
Keyword(s):  
Information Security ◽  
Social Relations ◽  
Cyber Security ◽  
Developed Countries ◽  
Legal Regulation ◽  
Cyber Attacks ◽  
The State ◽  
Modern World ◽  
Electronic Communications ◽  
The World

The article is devoted to the study of trends in cybercrime, which is a threat to the country's information security. The place and role of cybersecurity in the system of national security are determined. The state of the system of protection against cyber attacks in the developed countries of the world, such as France, Japan, China, South Korea and the United Kingdom, was analyzed. The main shortcomings and perspectives of protection of cyberspace are revealed. The use of modern information technologies in state structures, as well as in society in general, proposes solving information security problems as one of the main ones. The economy, logistics and security of the country increasingly depend on the technical infrastructure and its security. To improve the effectiveness of the fight against cybercrime, developed countries have long started the appropriate work needed to create their own cyber security strategy. Incidents in the field of cybersecurity affect the lives of consumers information and many other services and cyber attacks aimed at various objects of infrastructure of electronic communications systems or technological processes management. Modern world trends in the development of cybercrime and the strengthening of cyber attacks indicate an increase in the value of combating it for the further development of society, which in turn predetermines the assignment of certain groups of social relations of the cybersphere to the competence of legal regulation. The current situation with cybercrime requires constant improvement of methods the fight against cybercrime, the development of information systems and methods aimed at ensuring the cyber security of the country. Necessary tasks are the development of a national strategy on cybersecurity, which will include tactical and strategic priorities and tasks in this area for state bodies. So, the issue of cyberspace security, the fight against cybercrime is relevant both at the international level and at the level of the individual country, and therefore needs further consideration.

scholarly journals THE ROLE AND IMPORTANCE OF TECHNICAL REGULATION IN INCREASING EFFICIENCY IN THE ENERGY SECTOR

2021 ◽  
Vol 06 (02) ◽  
pp. 28-29
Author(s):  
Nurlan Hajizade Nurlan Hajizade
Keyword(s):  
Economic Development ◽  
Research Work ◽  
Developed Countries ◽  
Energy Sector ◽  
The State ◽  
Modern World ◽  
Special Role ◽  
Negative Consequences ◽  
Technical Regulation ◽  
Definition Of

One of the important vectors of economic development in the modern world is the minimization of the negative consequences of human economic and other activities. Therefore, highly developed countries impose mandatory and voluntary requirements on the development of products and implement a series of measures. Necessary regulatory activities of the state in this direction include the definition of mandatory requirements, their proper implementation and the application of sanctions. All these processes are carried out through technical regulation. It is important to apply technical regulation in every sector of the economy. This importance plays a special role in the energy sector, which is closely linked to all sectors of the economy, and differs even more. In this regard, the role and importance of technical regulation in increasing the efficiency of the energy sector in the research work is highlighted.

scholarly journals TAX POLICY OF UKRAINE IN CONDITIONS OF ECONOMIC INSTABILITY: ANALYTICAL REVIEW

2020 ◽  
Vol 1 (18(46)) ◽  
pp. 85-89
Author(s):  
Yana Solomka ◽  
Natalia Tydir
Keyword(s):  
Tax Policy ◽  
Tax Incentives ◽  
The State ◽  
Strong Impact ◽  
State Budget ◽  
Tax Revenues ◽  
Analysis And Synthesis ◽  
State Budgets ◽  
Analytical Review ◽  
Tax Benefits

The article examines the main results of the tax policy of Ukraine in 2017-2019. The methodological basis of the study are the fundamental postulates of the liberal theory of effective tax policy, formulated by the famous economists A. Smith, A. Wagner and A. Laffer. The article uses general scientific research methods, in particular, analysis and synthesis, induction and deduction, the unity of the historical and the logical, statistical methods, generalization. The purpose of the article is to find out the state of modern tax policy in Ukraine and further prospects for its development. The tax revenues to the state budgets of different levels are analyzed; their economic importance for the country’s economy is substantiated. It was found that tax revenues make up the largest share (80%) of all state budget revenues and all local budget revenues (61%). The calculation of the coefficient of elasticity of tax revenues in relation to the selected indicators showed that a strong impact on the total amount of tax revenues to the consolidated budget of Ukraine has a change in household incomes and sales of industrial products.The coefficient of efficiency of using tax benefits in Ukraine has been determined. It has been proven that tax incentives are used most effectively in financial and insurance activities, construction, industry, and ineffectively in education and health care. This indicates the advisability of reducing the number and size of tax incentives in these areas.The directions of improving the tax policy of Ukraine are proposed. Among the most important are: socialization of taxes, tax incentives for innovative development and investment climate; introduction of differentiated rates of personal income tax; implementation of the principle of social justice of taxation; the introduction of differentiated rates of the environmental tax depending on the discharge of pollutants in a specific region of the country; an increase in trade quotas for the export of goods to EU countries etc. The research results can be used by the state tax authorities of Ukraine. The novelty of the study lies in the analysis of the effectiveness of the tax policy of Ukraine from the standpoint of its impact on socio-economic development in 2017-2019 based on the author’s research methodology.

scholarly journals PROBLEMS OF IMPLEMENTATION OF THE STATE TAX POLICY OF UKRAINE

2021 ◽  
Author(s):  
Albina Abubekerova ◽  
Viktoriia Ogloblina
Keyword(s):  
Tax Policy ◽  
The State ◽  
Tax Rates ◽  
Labor Costs ◽  
Tax System ◽  
Independent State ◽  
State Tax ◽  
State Tax Policy ◽  
State And Local ◽  
National Tax

The article examines the influence of public administration and state tax policy on the development of the national tax system. Most countries opt for a moderate taxation policy. Carrying out such a tax policy is aimed at achieving stable economic growth of the country, a favorable tax climate that stimulates the development of economic activity and allows you to effectively solve social problems in the state. The state, through the establishment of tax rates and their types, influences the development of certain sectors or spheres of the economy, thereby increasing the efficiency of economic development. The goal of tax policy is, on the one hand, to establish optimal taxes that do not hinder the development of entrepreneurship, and on the other, to ensure that the budget receives sufficient funds to meet state and local needs. Established in the early 90s, immediately after the proclamation of an independent state in 1991, the tax system of Ukraine was constantly changing in the direction of finding an optimal structure, which allows mobilizing funds at the disposal of the state, distributing and redistributing them for the purposes of economic and social development. The Tax Code of Ukraine establishes the basic principles for determining the subjects of legal relations, their rights and obligations, a list of taxes, fees and mandatory payments that make up the taxation system, objects and tax base, the size of tax rates. In connection with the development of digital technologies, qualitative changes are taking place in the tax administration system. The payer’s electronic cabinet greatly simplifies the technology of relations between taxpayers and regulatory authorities, while eliminating the subjective factor and allows reducing transaction, time, and labor costs. The unfavorable economic situation in Ukraine led to a slowdown in GDP growth and, as a consequence, a decrease in tax revenues. It is possible to increase revenues to the relevant budget due to fair taxation, reduction of the tax burden on tax payers, as well as optimization of the system of control and tax levers of government influence on the economy in order to legalize the income of legal entities and individuals.

scholarly journals Political ideology in the legislation of the UkrSSR 1950–1960: anthropological aspect

2020 ◽  
pp. 128-137
Author(s):  
Muzyka Iryna
Keyword(s):  
Political Ideology ◽  
Legal Status ◽  
Decisive Role ◽  
Central Committee ◽  
The State ◽  
Entire Population ◽  
The Status ◽  
Post War ◽  
The Right ◽  
The Masses

In modern legal science, the anthropological approach that makes it possible to investigate, in particular, the orientation of the right to the human problem in law becomes of great relevance. In the perspective of legal anthropology, an important issue is the status of a person in the state mechanism (the place of the person in the hierarchy of values, the scope and guarantees of his rights and freedoms, the duties of the person) within the relation of state-centrism and anthropocentrism in the normative acts of the UkrSSR authorities of the post-war period. The draft Constitution of the UkrSSR in 1964 provided for a change in the legal status of the inpidual in the UkrSSR. For the first time in the history of "Soviet constitutional law" the concept of "freedom of the inpidual" was introduced, the whole complex of citizens' rights was revised, some new categories of rights were introduced, such as the supreme and fundamental human rights, the mechanism of their guarantees by society and the state was first laid. It was envisaged to consolidate various forms of direct exercise of political power by citizens, to create new forms of influence of citizens on the state power in general. Thus, in the early 1960s, the Soviet state had the potential to change qualitatively if the new UkrSSR Constitution was adopted. Therefore, the dismissal of MS Khrushchev from the duties of the First Secretary of the CPSU Central Committee and the Chairman of the Council of Ministers of the USSR appears to be conditioned, including, by the radical significance of the Constitutional project, which has never been adopted. It is possible to draw the following conclusion: in the period under study in the UkrSSR (as well as the USSR), the center of legal reality was not the person, but the norms of legal prescriptions of the state, formulated on the basis of political and ideological doctrine developed by the leadership of the CPSU – Communist Party. It is possible to characterize the status of a person under the legislation of 1950–1960 as a result of the implementation in the normative acts of political and ideological guidelines of the leadership of the CPSU – CPU. According to the communist ideology of that time, the life of society was regarded as the existence of the entire population of inpiduals, masses of people, and therefore the decisive role in the life of society belongs not to inpidual inpiduals, but to their entire population. This meant a significant overriding of the "necessary" relative to the "freedom" of man, that is, the interests of party-state leadership, collective interests over the interests of the inpidual; the non-recognition of the inpidual sovereignty of a person who was largely considered part of the collective subject – the "masses"; lack of reconciliation of interests of inpiduals and the state, which in many cases gave rise to conflict situations.

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