DIRECT TAXATION IN FORMATION OF INSTITUTIONAL BASES OF BUDGET AND TAX POLICY: POLYETECONOMIC ASPECTS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство - Year 2018, Vol 20, Issue 3
Abstract
The institutional bases of formation of effective fiscal policy on the grounds of formal and informal institutes - direct taxes and tax confidence have been researched in the article. Direct taxes and social contributions should be based on progressive rates to ensure the reduction of shadow economy level, income differentiation simultaneously. The change of the political economics tax philosophy should contribute to their gradual transformation into a socioeconomic motivator, the formation of stable formal and informal relations in the economic system.
Authors and Affiliations
O. Y. Yurkivsky
Keywords
Related Articles
- EP ID EP672727
- DOI -
- Views 136
- Downloads 0
EVALUATION OF THE EFFICIENCY OF INVESTMENTS IN DEVELOPMENT OF PERSONNEL OF THE ENTERPRISE
The article comprehensively covers the theoretical aspects of the various approaches to evaluating the effectiveness of investment in personnel development of the enterprise. It is shown that due to the fact that there a...
DEVELOPMENT OF AUSTRIAN BANKING SYSTEM IN THE CONDITIONS OF GLOBALIZATION
The article investigates Austrian modern banking sector, which is one of the most developed in the European Union. The features of the modern institutional and functional structure of the banking sector of the country, t...
INSTITUTIONAL AND COMMUNICATION MECHANISMS OF THE INTERNATIONAL ECONOMIC CONVERGENCE OF UKRAINE
The article deals with scientific and methodological approaches to ensuring the economic convergence of Ukraine within the framework of international relations. The factors that impede the development of the national eco...
THE EXPERIENCE OF FOREIGN COUNTRIES IN THE DEVELOPMENT OF SERVICE COOPERATIVES FARMS
The article сonsiders experience of foreign countries in the conduct of agricultural service cooperatives of farms and directions of state support. The role and place of agricultural service cooperatives of peasant farms...
THE COMPETITIVENESS OF ENTREPRENEURSHIP IN INDUSTRY: THE UKRAINIAN EXPERIENCE
The article highlights scientific approaches in the field of the analysis of the competitiveness of enterprises. In particular, the method for assessing the competitiveness of types of entrepreneurship based on the princ...