scholarly journals Податкова політика України

2020 ◽  
pp. 13-18
Author(s):  
Гривківська О.В. ◽  
Крюкова І.О. ◽  
Поліщук Н.В.
Keyword(s):  
Tax Policy ◽  
Industrial Development ◽  
Policy Instruments ◽  
Financial Policy ◽  
State Budget ◽  
Cyclical Fluctuations ◽  
Composition And Structure ◽  
Social Environmental ◽  
Sphere Of Influence ◽  
Stimulation Of

The article outlines the current state of development of the Ukrainian economy, defines the nature and role of tax policy in its further development. The goals of tax policy in the aspect of the evolution of tax policy are outlined, ranging from representatives of the classical school of political economy, marginalists, Keynesians, neoclassics and at the present stage of its development. They identify the stimulation of industrial development, production and the optimal ratio between production and consumption, optimality of demand-supply ratio with increasing marginal utility, stimulation of economic activity through use of taxes as levers of market economy development, implementation of long-term strategy of stable financial policy for the future for change in shortterm episodic measures, and those that are important in the current conditions: improvement of the organization of tax collection, clarification of their composition and structure in the total amount of fees and payments, regulation of tax rates, optimization of the ratio between tax revenues from legal entities and individuals, ensuring the even distribution of the tax burden between taxpayers, filling the state budget through the expansion of the tax base, mitigation of cyclical fluctuations in the economy, ensuring sustainable development of economic and social priorities of society, budget financing government spending, improving fiscal efficiency of taxes. The classification of tax policy instruments according to the classification features is presented: 1) by purpose, that is, the direction of influence (incentive (incentive), compensatory (supportive), disincentive (restraining)), 2) by nature of the goals of socio-economic development (strategic , operational (tactical)) ); 3) by sphere of influence (economic, social, environmental); 4) by mechanism of influence (systemic, complex, elemental). The directions of development of tax policy of Ukraine are outlined.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

Program-Target Budgeting as a Tool for Investment Stimulation of Business

2018 ◽  
Vol 11 (3) ◽  
pp. 77-82 ◽  
Author(s):  
A. I. Masterov
Keyword(s):  
Current Practice ◽  
Negative Impact ◽  
Key Factors ◽  
Economic Sectors ◽  
State Budget ◽  
Research Findings ◽  
The Subject ◽  
Program Budgeting ◽  
Large Investment ◽  
Stimulation Of

The paper discusses the use of the program-targeted budgeting methodology in the investment stimulation of business in the most problem sectors of the economy. The subject of the study is the dynamics of business activity in key economic sectors adversely affected by factors of the economic and geopolitical nature. The purposes of the study were to identify the key factors that have a negative impact on economic growth and seek options for investment stimulation of business activities in the most problem sectors of the economy using state budget funds. It is concluded that the current practice of budget investment is associated with significant risks and poor justification of investment decisions. Therefore, the American practice of the program budgeting in the implementation of large investment infrastructure projects using budget funds seems to be advantageous. Based on the research findings, methods for increasing the effectiveness of program-target budgeting tools under the Russian conditions are proposed.

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 Selected Social Policy Instruments in Relation to Tax Policy

2018 ◽  
Vol 7 (11) ◽  
pp. 241 ◽  
Author(s):  
Vladimíra Žofčinová ◽  
Zuzana Horváthová ◽  
Andrea Čajková
Keyword(s):  
Social Policy ◽  
Minimum Wage ◽  
Tax Policy ◽  
Slovak Republic ◽  
Policy Instruments ◽  
Social Function ◽  
The State ◽  
Tax Collection ◽  
Subsistence Minimum ◽  
The Social

Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources. The social status of a citizen in the state is of great importance; it affects the development of personality and, last but not least, reflects the degree of democracy acquired in a particular state. Various tax law measures for the benefit of the citizen are important for the identification of social behavior and are an attempt to improve certain ways of life. The aim and ambition of this article is to emphasize the tools of social policy (e.g., minimum wage, subsistence minimum, social right to work) that are related to the social function of taxing income. In this context, the authors deal with a social function of tax collection and imposing of taxes, justice in taxation, and point out social aspects of the system of taxes in the Slovak Republic. In this article, the authors present the attitudes of both critics and proponents. It also deals with tax justice, which is often a category subjective to the evaluator. The benchmarking attribute of tax collection should be that citizens will have the certainty of social justice in the state and will therefore pay attention to the minimum wage and subsistence minimum as an integral part of tax policy under the legal conditions of the Slovak Republic. All tax legislation, especially tax reform, is perceived with a certain sensitivity regarding tax subjects.

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.

Role and importance of mineral resource complex in national economies: solid minerals

2020 ◽  
pp. 3-11
Author(s):  
A. L. Dergachev
Keyword(s):  
Mineral Resource ◽  
Emerging Economies ◽  
Industrial Development ◽  
Raw Materials ◽  
State Budget ◽  
Mineral Raw Materials ◽  
Economy Growth ◽  
National Economies ◽  
Mineral Rents ◽  
Multiplicative Effects

As the economy growth it gets unfeasible for emerging economies to maintain high and stable rates of economic growth predominantly owing to increase of mining production, expansion of mineral export and recovery of mineral rents. However, while direct contribution of mining and processing of mineral materials to national economy is reduced, mineral resource complex acquires a new function — supplying related industries with mineral raw materials, remains important factor of further accelerated industrial development, contributes to state budget, helps to solve employment problem and secures important multiplicative effects in national economies.

Global Governance, Tax Treaties, and Credible Commitments

World Affairs ◽  
2018 ◽  
Vol 181 (1) ◽  
pp. 69-98 ◽  
Author(s):  
Austin P. Johnson
Keyword(s):  
Global Governance ◽  
Tax Policy ◽  
Policy Instruments ◽  
Governance Structure ◽  
Gravity Models ◽  
Tax Treaties ◽  
Credible Commitments ◽  
Portfolio Holdings ◽  
International Tax ◽  
International Tax Policy

The international tax regime appears to be a weak system of global governance on the surface; however, I find that this system remains effective. This governance structure is built upon the thousands of tax treaties that function as policy instruments for advancing the implementation of global tax policy. Yet there is conflicting evidence in relation to the efficacy of these treaties, necessitating further exploration. In this article, I offer an accessible introduction to some of the key dynamics of the international tax regime and, in doing so, systematically address whether tax treaties may have the capacity to spur cross-border investment in securities. Using augmented gravity models, I find strong empirical evidence in favor of my theory that tax treaties function as credible commitments to international tax norms, potentially increasing portfolio holdings of some foreign securities. My findings should be of significant importance to scholars of international organizations, global governance, and international tax policy.

scholarly journals Legal Provision of State Guarantees in the Investment Sphere

2017 ◽  
Vol 6 (1) ◽  
pp. 26-31
Author(s):  
Целовальникова ◽  
I. Celoval'nikova
Keyword(s):  
Russian Federation ◽  
Industrial Development ◽  
Federal Budget ◽  
Innovation Activity ◽  
Investment Activity ◽  
Investment Projects ◽  
Consulting Services ◽  
Industrial Projects ◽  
The Russian Federation ◽  
Stimulation Of

The article deals with the provisions of the current legislation containing measures of state stimulation of investment activity for the purpose of industrial development and production of competitive products. Among the array of legislation, the author identifies the position of the industrial policy under which conditions are created for legal, economic and organizational stimulation of legal entities and individual entrepreneurs to establish or maintain (modernizing) industrial projects in the Russian Federation. The author points out that the legislation provides for financial assistance in terms of grants from the federal budget of the Russian Federation, the budgets of the Russian Federation, local budgets; the possibility of concluding a special investment contract; provision of information and consulting services; support scientific and technological activity and innovation activity of investors in the industry. The article details the procedure for granting state guarantees of the Russian Federation on loans or bond loans, attracted for implementation of investment projects related to the creation of new or renovation of existing social, agroindustrial, industrial, utility and transportation facilities, and the possibility of their further exploitation. The authors point to the desirability of introducing legislation on investment activities, the provisions on the criteria for the recognition of investment objects as socially important facilities in the Russian Federation.

scholarly journals Application of DPSIR framework to access environmental impact of white limestone mining and processing in Luc Yen, Yen Bai province

2018 ◽  
Vol 9 (5) ◽  
pp. 235-239
Author(s):  
Thi Cuc Nguyen ◽  
Phuong Nguyen ◽  
Quoc Phi Nguyen ◽  
Thi Mai Hoa Phan
Keyword(s):  
Environmental Impacts ◽  
Environmental Quality ◽  
Industrial Development ◽  
Driving Forces ◽  
Pollution Monitoring ◽  
Innovative Technology ◽  
State Budget ◽  
Environmental Pressures ◽  
Dpsir Framework ◽  
Doi Moi

Application of DPSIR framework (Drivers, Pressures, States, Impacts and Responses) aims to assess the current impact of the environment through a process starting with “driving forces” through “pressures” to “states” and “impacts” eventually leading to political “responses” in mineral mining in Luc Yen district. Research results show that the main drivers in Luc Yen are resources consumption (Wi = 3.675), the demand for industrial development (Wi = 3.575), followed by diversification and size of mines (Wi = 3.250). The environmental pressures are solid (Wi = 4.025), dust (Wi = 3.900) and wastewater (Wi = 3.625). The current state of environment is the most affected by air (Wi = 3.400). The soil and water are almost unaffected. The current environmental impacts have positive and negative social, economic and environmental impacts. Specifically, the positive impacts are employment opportunities, income (Wi = 3.325) and an increase in state budget (Wi = 3.000). There are no positive improvements of the environment related to mining activities, such as negative impacts on ecological landscape (Wi = 3.050) and infrastructure (Wi = 3.075). Improving environmental quality and mitigating environmental impacts have been applied, including innovative technology (Wi = 3.175), pollution monitoring and environmental quality monitoring (Wi = 3.400). Communication activities to enhance community participation in Luc Yen area were also highly appreciated by people (Wi = 3.375). Việc ứng dụng mô hình DPSIR (Drivers, Pressures, States, Impacts and Responses) nhằm mục đích đánh giá tác động môi trường theo một quá trình từ động lực, áp lực, hiện trạng và tác động đến đáp ứng để giải quyết vấn đề môi trường liên quan đến hoạt động khai thác khoáng sản tại huyện Lục Yên. Kết quả nghiên cứu cho thấy động lực dẫn tới hoạt động khai thác đá vôi trắng tại huyện Lục Yên là nhu cầu sử dụng tài nguyên (Wi = 3,675), nhu cầu phát triển hoạt động công nghiệp (Wi = 3,575), tiếp đến là sự đa dạng, quy mô các mỏ khoáng (Wi = 3,250). Áp lực môi trường là chất thải rắn (Wi = 4,025), tiếp đến là bụi (Wi = 3,900) và nước thải (Wi = 3,625). Hiện trạng môi trường tự nhiên hiện nay tại khu vực Lục Yên chịu ảnh hưởng mạnh nhất là không khí (trọng số Wi = 3,400), môi trường đất và nước gần như chưa bị tác động. Tác động môi trường hiện nay tại huyện Lục Yên thể hiện qua tác động đến môi trường xã hội và môi trường tự nhiên. Cụ thể, tác động giải quyết việc làm, tăng thu nhập (Wi = 3,325) và tăng ngân sách nhà nước (Wi = 3,000). Tác động tiêu cực tới cảnh quan sinh thái (Wi = 3,050) và cơ sở hạ tầng (Wi = 3,075). Các giải pháp cải thiện và giảm thiểu tác động môi trường đã áp dụng hiện nay là đổi mới công nghệ khai thác theo hướng tiên tiến (Wi = 3,175), giám sát ô nhiễm và quan trắc chất lượng môi trường (Wi = 3,400). Giải pháp truyền thông tăng cường sự tham gia của cộng đồng tại khu vực Lục Yên cũng được người dân đánh giá cao với trọng số (Wi = 3,375).

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