scholarly journals Information and analytical review of tax revenues from import operations

2020 ◽  
Vol 66 (5) ◽  
pp. 120-130
Author(s):  
A. Khomutenko ◽  
V. Khomutenko ◽  
V. Drachenko
Keyword(s):  
Tax Evasion ◽  
Reduction Factor ◽  
Domestic Market ◽  
State Budget ◽  
Excise Duty ◽  
Tax Revenues ◽  
Factors Influencing ◽  
Analytical Review ◽  
Investment Goods

The importance of tax regulation of foreign economic activity is analyzed in this paper. The dynamics and structure of tax revenues to the State Budget of Ukraine are analyzed as well. Comparative analysis of VAT revenues from goods (works, services) produced in Ukraine and imported into its customs territory is carried out. The relationship between imports and VAT receipts of and excise duty on imported goods is determined. The dynamics and structure of excise duty revenues and import duties are investigated. The factors influencing the change of indicators of tax revenues from import operations are determined. Fiscal efficiency and taxes elasticity coefficient levied on imports are calculated. The regulatory role of special duties types (compensatory, special, anti-dumping), which are collected in order to protect the national producer and consumer is proved. Monitoring of additional customs receipts is carried out as a result of customs value correction by customs authorities. The preconditions and factors influencing the change in the volume of taxes on import transactions are identified. The necessity of improving the mechanism of collecting taxes on import operations is substantiated. It is proposed to reduce VAT rates, which depend on goods saturation in domestic market. Proposal to introduce the reduction factor to the duty rates used in order to stimulate critical and socially significant imports, as well as to investment goods imported into the customs territory of Ukraine is put forward. It seems that the tax policy in terms of import operations should be aimed at ensuring the rational commodity and geographical structure of imports, promoting domestic products competitiveness strengthening and protection domestic market and domestic producers. It is proposed to improve the mechanism of tax administration, which primarily involves focusing on working with dishonest taxpayers, exposing tax evasion schemes, providing appropriate tax collection services to honest taxpayers.

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 THE PROBLEM OF RESILIENCE OF THE PERSONALITY TO DIFFICULT LIFE SITUATIONS IN THE EDUCATIONAL ENVIRONMENT IN THE RUSSIAN AND FOREIGN RESEARCH

2019 ◽  
Vol 7 (1) ◽  
pp. 11
Author(s):  
N. I. Dunaeva ◽  
H. E. Serebrovsky ◽  
P. A. Egorova
Keyword(s):  
Psychological Research ◽  
Educational Environment ◽  
Difficult Situation ◽  
Main Method ◽  
Factors Influencing ◽  
Psychological Structure ◽  
Analytical Review ◽  
Psychological Knowledge ◽  
Definition Of

Introduction: in article the problem of psychology of resilience of the personality to difficult life situations, identifications of the factors contributing to the development of resilience of the personality is discussed. Today in psychological literature there is still a lack of researches of resilience of the personality, the factors, such as the external and internal ones, the factors influencing the development of person’s resilience are insufficiently studied. An important point in understanding of formation of mechanisms of resilience of the personality is studying of a role of the educational environment as a factor of resilience of the personality to difficult life situations. In this regard it becomes necessary to generalize the saved-up material in works of the Russian and foreign researchers on a problem of influence of the educational environment as a factor of resilience of the personality to difficult life situations. The results of foreign researchers on the problem of studying of influence of specially organized safe educational environment on the resilience of the personality to difficult life situations are presented in the article. Materials and methods: the article is an analytical review where the attempt of systematization of scientific psychological knowledge of a problem of psychology of resilience of the personality to difficult life situations is made. The main method of studying of resilience of the personality to negative life situations in the conditions of the educational environment is the method of the theoretical analysis of scientific psychological foreign and domestic sources. Subjective approach is the methodological basis for studying of resilience of the personality to difficult life situations. Results of a research: consideration of theoretical provisions of resilience of the personality and empirical researches of foreign authors of influence of the educational environment on the resilience of the personality to difficult life situations in the context of researches of psychology of safety, subject approach, the intra-resources and Inter resources helping to cope with a difficult situation. The authors offer a definition of resilience of the personality in the course of exiting from difficult life situations. The scientific proof of the importance of formation of safe, subjective and positive educational environment when developing resilience of the personality to difficult life situations is consistently provided. Discussion and conclusions: the conclusion about undoubted relevance of the questions connected with a research of resilience of the personality to difficult life situations and existence of foreign psychological researches on this issue is proved. Taking into consideration the results of scarce psychological research carried out by domestic and foreign authors the need for further studying of psychological structure of resilience of the personality to difficult life situations and also factors and conditions of its formation is proved. At the same time the significance and the importance of formation of safe, subject and positive educational environment in development of resilience of the personality to difficult life situations is emphasized.

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.

Role of direct and indirect taxes when forming incomes of the State Budget of Ukraine

2019 ◽  
pp. 104-114
Author(s):  
Kostyantyn Zakhozhay ◽  
Olena Zham
Keyword(s):  
State Regulation ◽  
The State ◽  
Structure Identification ◽  
State Budget ◽  
Economic Relations ◽  
Tax Revenues ◽  
Indirect Taxes ◽  
Financing Costs ◽  
Analysis Of Dynamics

The subject of the research is a set of economic relations arising in the process of filling the revenue part of the State Budget of Ukraine with the help of direct and indirect taxes. The purpose of writing this article is to study the role of direct and indirect taxes in the formation of incomes of the State Budget of Ukraine, assessment of their dynamics, structure, identification of problems and ways to solve them. Since tax revenues constitute the bulk of budget revenues, taking the largest share in their structure, they affect the socio-economic development of the state and also one of the instruments of state regulation of the economy. Methodology. Analysis of dynamics (determine changes in direct and indirect taxes over time); structure analysis (determine the share of direct and indirect taxes in income of the State budget of Ukraine); monographic analysis (when studying problems of tax mobilization and identifying ways to improve the efficiency of their fiscal potential); economic analysis (in assessing the formation and distribution of tax revenues). The scientific novelty problems of formation of the revenue part of the State budget of Ukraine are identified, ways of increasing the fiscal potential of tax revenues are proposed and on this basis achieving economic and social stability and an adequate standard of living for the population, conditions that enhance role of direct and indirect taxes in incomes of the State budget of Ukraine are indicated. Conclusions. For the successful development of the Ukrainian economy, it is necessary to strengthen system of tax collection and demonstrate to the society in positive results of financing expenses through tax revenues. This can positively affect increase in the share of direct taxes, a certain extent, will make Ukraine more interesting for investors and restructuring budget revenues and, as a result, management flexibility in financing costs, which will allow surplus in the next budgets, and the result public debt and budget deficit.

scholarly journals Performance assessment of reform in the field of ensuring Ukraine’s tax security

2020 ◽  
Vol 2020 (3) ◽  
pp. 144-154
Author(s):  
Oleksandr KUSHNERUK ◽  
◽  
Nataliia ALEKSEIENKO ◽  
Keyword(s):  
Tax Evasion ◽  
Tax Administration ◽  
Tax Burden ◽  
Tax Reforms ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Changes ◽  
Revenue Administration ◽  
Positive Effect

During the period of 2014-2019 Ukraine experienced many tax changes, which concerned the optimization of the tax system to overcome threats to tax security in the field of tax payment, filling of the state budget and tax administration. Changes in the tax system have significantly affected the amount of tax revenues, but there is uncertainty about their effectiveness in ensuring tax security. The purpose of the article is to quantify the level of effectiveness of tax reforms in order to ensure tax security. Based on the analysis of publications in 2016-2019, major tax reforms in Ukraine were studied and the indicators that assess the effectiveness of reforms in the field of tax security were selected. The analysis of indicators of efficiency of administration and tax burden in Ukraine, Georgia and Poland in 2008-2019 is carried out. It is determined that there has been a reduction in the risks of tax evasion and the risks of non-payment of taxes due to improved tax administration. In general, the time for tax administration in Ukraine was significantly reduced and this was the most drastic change. In 10 years, the time of preparation and payment of taxes (hours) has been reduced from 860 hours to 328 hours! As a result, the risks of tax evasion in Ukraine have decreased due to the reduction of the tax burden on business; the administration of taxes and contributions has become more efficient, which reduces the risks of tax evasion. These indicators affected the amount of tax revenues and relative indicators of the tax burden. Tax revenues (% of GDP) in Ukraine increased by 2.27% of GDP. This means that the efficiency of tax revenue administration has improved, which has a positive effect on the level of tax security. As a result, the tax system has become more transparent.

scholarly journals ROLE OF TAX RECEIPTS IN THE FORMATION OF BUDGET REVENUES

2019 ◽  
pp. 139-149
Author(s):  
Serhii YUSHKO
Keyword(s):  
Dynamic Analysis ◽  
Decisive Role ◽  
State Budget ◽  
Tax Revenues ◽  
Tax Legislation ◽  
State And Local ◽  
Business Entities ◽  
Legislative Changes ◽  
Tax Payments

Introduction. Clarification of the role of tax receipts in the formation of budget revenues, the dynamic analysis of their absolute and relative values both for the consolidated budget and for the levels of the budget system in the context of constant adjustment of budget and tax legislation becomes relevant and timely, which requires a return to the consideration of this issue. Purpose of the paper is to deepen the theoretical and practical foundations of the nature, composition and structure of tax receipts, their role in filling budgets of different levels. Results. The article demonstrates the inconsistency of the norms of budget and tax legislation that took place before 2011 in the context of determining the composition of tax payments. It is explained the need for preliminary adjustment of the reporting indicators of the treasury before conducting a dynamic analysis of budget revenues. The decisive role of tax revenues in the formation of budget revenues is shown, the dynamics of their actual and real values is presented, the list of budget-forming taxes and fees of consolidated, state and local budgets is named. The role of local taxes and fees in generating revenue for local government budgets is determined. The nature and results of legislative changes in the composition of taxes and fees for the period 2010–2019 are explained. The proportions of differentiation of taxes and fees between budgets are determined and demonstrated, it is shown that the processes of decentralization of funds mainly occur at the level of local budgets, the share of tax revenues of the state budget in the country’s consolidated budget remains stably high. The change in the proportions of the distribution of tax revenues between budgets within the framework of the consolidated budget as a result of the begun practice of forming united territorial communities is demonstrated. Conclusions. A further increase in the importance of tax receipts in budgeting at all levels should be directed towards improving the economic conditions of business entities and their employees, multiplying their income and profits as a real source of funds for filling budgets, rather than being the result of formal changes budget and tax laws.

scholarly journals Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine

2020 ◽  
Vol 23 (1) ◽  
pp. 89-94
Author(s):  
Natalia Lagodienko ◽  
◽  
Victoriia Palamarchuk ◽  
Vladyslav Hamaiun ◽  
◽  
...  
Keyword(s):  
Tax Evasion ◽  
Negative Impact ◽  
Tax Avoidance ◽  
The State ◽  
Economic Situation ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
The Impact

Introduction. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy. Purpose. The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine. Results. The impact of tax evasion on the state budget of Ukraine in the conditions of unstable economic situation was monitored. The regulatory framework of Ukraine on tax evasion is indicated. Schematically presents the composition of a criminal offense – tax evasion. The dynamics of revenues of the state and consolidated budgets of Ukraine are presented. The dynamics of tax revenues to the state and consolidated budgets of Ukraine is analyzed. The average indicators of revenues of the state and consolidated budgets, the average indicators of the share of tax revenues in the total revenues of the state and consolidated budgets of Ukraine during the study period are calculated. The main schemes of tax evasion in Ukraine and conditional losses from them for the state budget are studied. The level of tax burden in the state is determined and its dynamics are presented. It has been proven that tax evasion has a negative impact on Ukraine’s economy. Conclusions. We are convinced that the introduction of effective mechanisms to combat tax evasion, adaptation to modern conditions of digitalization, improvement and updating of tax legislation, increasing trust between taxpayers and the state, combating bureaucracy and corruption, reforming the tax system – all this will help educate Ukrainian citizens. tax responsible population, minimize opportunities for tax evasion, reduce accounts payable and the impact of creditors on the economy and political situation in the country, improve economic performance in the country, increase the level of economic and national security of Ukraine.

scholarly journals СУЧАСНИЙ СТАН ПОДАТКОВИХ НАДХОДЖЕНЬ У РОЗРІЗІ ВВП КРАЇН ЄС ТА УКРАЇНИ

2018 ◽  
Vol 119 (1) ◽  
pp. 17-26
Author(s):  
Катерина Д. Горобей ◽  
Яна Ю. Цимбаленко
Keyword(s):  
Fiscal Policy ◽  
Tax Evasion ◽  
Best Practice ◽  
The State ◽  
State Budget ◽  
Tax System ◽  
Eu Member States ◽  
Tax Revenues ◽  
Current State ◽  
The Eu

The article provides insights into the nature of tax policy of the EU member states and Ukraine. A comprehensive analysis of the current state of tax revenues in Ukraine and in the EU countries has been made. In particular, their size was estimated which revealed the critical need for optimization and reformation of the Ukrainian tax system to increase tax revenues and spur the GDP enhancement. The research problems and objectives have been attained and accomplished through application of the following research methods: a comparative analysis – to assess the current state of tax revenues in the EU and Ukraine; scientific synthesis and systematization – to identify and group the incentive instruments to foster Ukraine's fiscal policy towards European integration. The share of state budget revenues and the share of tax revenues to the state budget are considered and analyzed. Recommendations on increasing tax revenues and raising the GDP level in Ukraine in the context of European best practice have been developed. It is argued that the state should not increase tax rates thus encouraging tax evasion but build a system of legal restrictions on government fiscal policy along with delivering a mutually agreed, comprehensive improvement of all structural elements of the tax system.

scholarly journals The Role of Tax Audit in Reducing the Phenomenon of Tax Evasion and its Reflection on Tax Revenues

2018 ◽  
Vol 4 (4) ◽  
pp. 27
Author(s):  
Othman Abdulqader Hama Amin
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Applied Research ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Audit ◽  
The Relationship

The purpose of this research is to explain the reality of tax auditing in reducing the phenomenon of tax evasion, by highlighting the most important reasons and factors that help in tax evasion.This research was carried out on a sample of companies operating in Iraq, which is an applied research based on the data of the General Authority for Taxation of these companies. The study concluded that the reasons for evasion of taxes are due to lack of tax awareness and lack of trust between taxpayers and the tax department, Thus enhancing the risk of tax evasion.The study recommended that: 1. Increase confidence between the tax department and taxpayers, and as a result, reduce tax evasion. 2. The necessity of this research lies in the development of a strategy for the tax system and the provision of a kind of equality between taxpayers and the tax department, which increases revenues, and gives credibility to the relationship between taxpayers and the income tax authority.

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