IMPROVING THE MECHANISM OF COLLECTING CERTAIN TAXES IN UKRAINE AS MEASURES FOR THE EUROPEAN MODERNIZATION: LEGAL ASPECT
Journal Title: Baltic Journal of Economic Studies - Year 2018, Vol 4, Issue 5
Abstract
The aim of the article is to study the methodological and theoretical principles of improving the legal regulation of the taxation system in Ukraine in the European integration context. Determination of the doctrinal basis for the implementation of the tax function of the state and its legal consolidation from the standpoint of the fundamental principles of the law allows carrying out a comparative legal analysis of taxation in the developed countries of Europe and the world (particularly indirect one). Methodology. The research is based on the theoretical and legal substantiation of the social content of tax activities in the state, and it is also based on the understanding of the dialectical relationship between tax processes and the functioning of social and legal systems in general. A systematic analysis of the tax activity of the state in the context of humanism, justice, freedom, equality, rule of law is carried out. On this basis, the legal nature of the regulation of the value-added tax is revealed. Results. The basic theoretical and legal bases of measures on improvement of the taxation system are determined as a result of the study from the position of its legitimation among citizens and stimulation of their purchasing power and development of productive forces of the Ukrainian economy. Practical impact. The definition of directions for perfection and humanization of tax legislation in Ukraine allows making a conclusion about the volume of the tax burden on the consumer and proposing optimal rates of value-added tax rates.
Authors and Affiliations
Oleksandr Holovk, Tetyana Kaganovska, Galina Rossіhіna
Keywords
Related Articles
- EP ID EP477913
- DOI 10.30525/2256-0742/2018-4-5-46-52
- Views 85
- Downloads 0
ANALYSIS OF MORTGAGE LENDING IN BANKS IN UKRAINE
The purpose is a mortgage market that occupies one of the major places among the financial mechanisms of economic stimulation and stable development of the economy. The mortgage market occupies one of the main places of...
LOCAL TAXES AND CHARGES IN LOCAL BUDGETS’ INCOME GENERATION
The aim of the article is to determine the role of local taxes and charges in local budgets’ income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for...
LEGAL REGULATION OF LIABILITY FOR OFFENSES IN THE FINANCIAL SPHERE IN THE EU COUNTRIES AND UKRAINE: COMPARATIVE ANALYSIS
The aim of the article is to conduct a comparative analysis of the legal principles for liability in the financial sphere in the EU and Ukraine and to define ways of domestic legislation improvement on this basis. The su...
TOPICAL ISSUES OF FINANCING ELECTRONIC LEGAL PROCEEDINGS IN UKRAINE
The aim of the article is to interrogate and reveal the current issues of financing electronic legal proceedings in Ukraine. The subject of the study is the financing of electronic legal proceedings in Ukraine. Methodolo...
MARKETING RESEARCH OF TABLE EGGS MARKET
The object of research is the market for Ukrainian table eggs. Having analysed the domestic market for table eggs, the main trends are found there. The dynamics of the consumption of table eggs in our country over the la...