scholarly journals FORMATION OF STATE TAX POLICY MECHANISMS IN CONDITIONS OF UNCERTAINTY

2021 ◽  
Vol 03 (01) ◽  
pp. 123-127
Author(s):  
Ovchar Serhii Ovchar Serhii
Keyword(s):  
Tax Policy ◽  
Social Processes ◽  
The State ◽  
Tax Burden ◽  
Tax Rates ◽  
Public And Private ◽  
Tax Management ◽  
State Tax ◽  
State Tax Policy ◽  
Tax Benefits

The elements of formation of the state tax policy, which envisage the following vectors of tax management development, namely: organizational and legal (fiscal regulation - increasing the mass of tax liabilities of the tax burden); functional-stabilizing (orientation of providing current budget needs and stabilization of social processes); investment (attraction of public and private capital); monitoring of the tax burden (analysis and assessment of the annual volume of tax flows, the consolidated budget of tax flows of the taxpayer, the forecast of key financial indicators), are determined. Methodological approaches to assessing the effectiveness of socially oriented state tax policy in decentralization on the basis of functional-stabilizing approach, by providing current budget needs for stabilization of social processes, which ensures the development of human resources through tax mechanisms (regulation of direct and indirect taxes; regulation; proportions of taxes of different levels, transfer of tax burden from one category of taxpayers to others, regulation of taxes, objects of taxation, methods of calculating the tax base, tax benefits, calculation procedure and payment deadlines). Mechanisms for the formation of state socially oriented tax policy on the following components: functional-targeted (implementation of methods of progressive taxation, compliance with the principles of social obligations of the state and redistribution of income between different categories of citizens to maintain social balance in society); organizational - economic (financial support of social activities of the state; accumulation and expansion of social and regulatory potential of public finances), are developed. Keywords: public administration, state tax policy, civil society institution, tax climate, tax management, tax burden, social processes, tax mechanisms, tax potential, tax rates, socially oriented tax policy.

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 THE PRIORITIES OF STATE TAX POLICY IN UKRAINE

2021 ◽  
pp. 149-162
Author(s):  
Kostyantyn SHVABII
Keyword(s):  
Economic Growth ◽  
Tax Policy ◽  
The State ◽  
Tax Burden ◽  
Domestic Economy ◽  
Medium Term ◽  
Tax System ◽  
State Tax ◽  
State Tax Policy ◽  
Policy Transformation

Introduction. Successful government decisions in the budget and tax areas able to provide socio-economic development of the country. Ukraine has undergone many tax reforms since independence, but there is no sustainable socio-economic growth. In view of this, it is important to clarify the directions of transformation of the state tax policy. The purpose of the article is to determine the directions of transformation of the tax policy of the state in Ukraine in the medium term based on the analysis of the existing structural disparities of the domestic economy and its taxation system. Results. The research sets out the areas of state tax policy transformation for medium-term perspective. The proposals presented here are to transform the state tax policy aimed at forming a tax system in Ukraine that will promote long-term, balanced, inclusive economic growth and, at the same time, provide a sufficient level of state revenues to perform its functions. To do this, in our opinion, in the medium term there should be a general redistribution of the tax burden by applying the entire list of taxes and their constituent elements (taxpayers, objects of taxation, tax base, benefits, tax rates, etc.), which should lead to the elimination of disparities in the tax system of Ukraine, and will contribute to structural modernization of the domestic economy in the long run and increase the level of voluntary tax payments. These proposals mainly concern changes in the structure of the tax system and elements of taxes, and do not concern the corresponding changes in the system of their administration, as this is the subject of a separate discussion. Conclusions. Given the existing structural disparities in the tax system of Ukraine, which lead to a regressive distribution of the tax burden by income level, one of the priority measures of state tax policy is to reduce the regulatory VAT rate from 20% to 15%. This will support the purchasing power of domestic households. The main positive side effect of this is to create such conditions for taxpayers, under which further activities on the schemes of formation of fictitious tax credit becomes economically unprofitable.

scholarly journals TAX REGULATION AND STIMULATION OF THE VALUATION SPHERE OF UKRAINE

2021 ◽  
Vol 2 (37) ◽  
pp. 447-457
Author(s):  
I. Zherebylo ◽  
O. Sarakhman ◽  
R. Shurpenkova
Keyword(s):  
Tax Policy ◽  
Management System ◽  
Social Processes ◽  
Economic Thought ◽  
The State ◽  
Social Sphere ◽  
Tax Management ◽  
The Social ◽  
Tax Payments ◽  
Tax Regulation

Abstract. Tax regulation reduces the uncertainty of the future tax expenditures of economic entities and the degree of their adaptation to an aggressive external environment. That is why the features of the taxation process, its importance for the economy of the country as a whole, and for each taxpayer in particular, make it necessary to distinguish the tax payment management system into an independent branch of financial management and a separate scientific and practical direction of economic thought in Ukraine. Currently, in Ukraine there are separate elements and techniques of tax regulation, but there is no coherent theoretical and methodological basis on which to build a system of relevant practical decisions, measures and mechanisms of tax management at both the level of economic entities and the entire tax process of the country. Therefore, the need to separate the tax management system into a specific area of scientific knowledge is obvious. The complexity and volatility of the current economic environment, the uncertainty and riskiness of the functioning of enterprises and the state financial economy make forcing a scientific basis in the process of tax regulation taking into account the realities of a market economy. Moreover, with the complication of tax systems and economic ties under the influence of globalization processes, the role of tax regulation is increasing. This is especially true in modern Ukraine, where market relations and institutions have not yet been fully formed. Regulation of tax payments by Ukrainian enterprises also requires its methodological substantiation and practical development. Corporate tax regulation should become one of the most important functions of enterprise management, which, unfortunately, is still being applied haphazardly and for the most part in order to minimize tax payments. This testifies to the extreme importance of the scientific solution to the problem of tax regulation in the context of organization of tax management at the enterprise. Tax policy of Ukraine, as the main direction of realization of its financial activity, is a key factor of state formation. Regulation of the social sphere by means of tax policy is one of the most important directions of state regulation, first, in the conditions of unstable economy. The key directions of the tax policy of the state in accordance with the priorities of the social sphere are presented. The main task is to analyse trends in tax regulation in the context of social processes. Several effective tools of tax regulation of social sphere of Ukraine are offered. The comparative analysis of the peculiarities of the application of tax regulation instruments of social processes in domestic practice is carried out. The comparative characteristics of the mechanisms of reduction of tax payments are presented. The tendencies of development of the tax system of Ukraine in the context of social processes are revealed. The social aspects of the implementation of the anti-crisis tax policy have been determined. Scientific, methodological and practical recommendations for improving the efficiency of tax regulation of social development have been developed. Keywords: tax regulation, social sphere, tax, taxation, state guarantees. JEL Classification H22, H55, I38Formulas: 0; fig.: 0; tabl.: 2; bibl.: 11.

scholarly journals Tax Burden and the Mismeasurement of State Tax Policy

2006 ◽  
Vol 34 (4) ◽  
pp. 404-426 ◽  
Author(s):  
W. Robert Reed ◽  
Cynthia L. Rogers
Keyword(s):  
Tax Policy ◽  
Tax Burden ◽  
State Tax ◽  
State Tax Policy

scholarly journals CONCEPT AND SYSTEM OF METHODS OF PUBLIC-SERVICE ACTIVITY ON THE IMPLEMENTATION OF STATE TAX POLICY

2020 ◽  
pp. 76-79
Author(s):  
D. V. Krylov
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Tax Policy ◽  
Modern Science ◽  
The State ◽  
Scientific Concept ◽  
State Tax ◽  
Service Activities ◽  
Service Activity ◽  
State Tax Policy

The purpose of the article is to highlight the concepts and definitions of methods of public service activity in the implementation of state tax policy. Through the study of numerous theoretical sources, the definition of “methods of public service activities for the implementation of state tax policy” is defined. The peculiarities of the system of types of methods of public service activities for the implementation of the state tax policy are revealed, as well as the selection of the latter based on their own scientific concept. It is emphasized that the modern science today has no unanimity about the classification and a clear list of methods of public administration, both in general and in any sphere of public administration. In accordance with the most general theoretical approach, methods of coercion and persuasion are distinguished. It is determined that under the methods of public service activities for the implementation of the state tax policy should be understood as a set of organizational legal means, methods, procedures and operations, which are applied by authorized entities of the state tax sector for the purpose of enacting the state tax policy, and control to ensure its proper condition. In fact, through such a group of methods the power influence on public relations arising during the public-service activity of the authorities of the tax sector on realization of its tasks is realized. It has been found out that the peculiarity of public service tax methods for the implementation of state tax policy is that, in their totality, they form the systematic formation of which elements are completely independent, but are closely interrelated. That is, each method in this system is a separate instrument of state influence, but within the group they determine the content and breadth of public administration in the tax industry. It is concluded that to date, the methods of public service activities for the implementation of tax policy of the state include: coercion method, information method, method of interaction, methods of ensuring the goals of public service activity in the implementation of tax policy.

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