FACTORS INFLUENCING THE DETERMINATION OF THE RATE OF TAX AND CHARGE
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 47, Issue 2
Abstract
Issues of taxation in modern conditions of the economic development of Ukraine are becoming of special importance. Issues of building an effective taxation system are on the agenda, where this system acquires a fair character and ability to ensure a balance of public and private interests, apply a balanced and sound approach to the determination of tax accruals. Tax rates depend on a number of factors: the level of economic development, correlation of industries, payer’s belief in the necessity and expediency of payment of taxes, the essence of taxation policy of the state and so on. At the same time, scientists confirm with one accord that it is tax burden that plays a significant role in this process. It is defined by a ratio of total tax payments and gross national product. It is obvious that when determining tax rates, one should take into account tax boundary, and find, calculate, and substantiate the rate that would be the most optimal for the payer. In order to achieve such a result, principles have a special importance because the rate operates according to general grounds and conditions enshrined by the Tax Code of Ukraine, as well as those not enshrined in laws and regulations but produced by tax legal doctrine. In their system, it is possible to identify a number of principles that make a direct impact on the formation and consolidation of a rate of any tax. They include the principle of justice, definiteness, convenience, economic substantiation.
Authors and Affiliations
Я. В. Поліщук
Keywords
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