INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2018, Vol 2, Issue 197
Abstract
The study considers the essence and structure of Ukraine's tax system and its institutional architectonics. The paper proves that in the broad sense institutional architectonics is the main principle of structuring, systematization, interconnection, and interdependence of elements of the whole concept. The study explains that the tax system as multisystem formation includes five interacting subsystems (systems) as certain integrity, which is in direct interconnections. The results found that the structure of the tax system includes: taxation system, the system of tax legislation, the system of taxes and fees, the system of relevant executive bodies, the system of taxes and fees administration. The analysis recommends that further reformation of the tax system should be pursued in the directions of congruence of tax system reforms in the system of reforms in other areas of public administration. One of the key factors is taking into account the links between the subjects of tax relations, the validity, and analysis of the relevance of changes that carry tax reforms. The conclusions suggest the main directions of reformation and modernization of Ukraine's tax system with the purpose of its further development.
Authors and Affiliations
Zacharii Varnalii
Keywords
Related Articles
- EP ID EP395224
- DOI 10.17721/1728-2667.2018/197-2/1
- Views 46
- Downloads 0
THE SIGNAL APPROACH TO MODELLING THE BALANCE OF PAYMENT CRISIS
The paper considers and presents synthesis of theoretical models of balance of payment crisis and investigates the most effective ways to model the crisis in Ukraine. For mathematical formalization of balance of payment...
DECENTRALISATION AND QUALITY OF GOVERNANCE: SELECTED ISSUES FROM THE CZECH AND SLOVAK REPUBLIC
Public administration reforms in the Czech Republic and in Slovakia started almost immediately after the "Velvet Revolution" in 1989. More than two decades of concrete experience with decentralisation in the specific env...
PROSPECTS OF MORTGAGE ARE IN UKRAINE IN THE CONTEXT OF REFORMATION OF THE TAXATION OF PROPERTY: ESTIMATION OF RISKS
This article explores the possible risks of taxation introduction of real estate owned by the people, for the system of bank mortgage lending in Ukraine. The current state of the mortgage market in Ukraine is reviewed. T...
MANAGERIAL APPROACH ON THE ROLE AND RESPONSABILITY OF THE PRESIDENT OF THE COURT AND THE INDIVIDUAL PERFORMANCE OF JUDGES
The purpose of this study is to understans how the quality of the court is bound to the role of the court presidents in Romania, who, for the proper administration of the departments and the divisions of the court, must...
THE FEATURES OF THE PROCEDURE FOR MAKING THE DECISION ON THE IMPLEMENTATION OF PROJECTS THE PUBLIC-PRIVATE PARTNERSHIP
The article is devoted to the study of the procedure for making a decision on the implementation of public-private partnership, which has developed in Ukraine. All stages of preparation and implementation of state and bu...