Issues of Interaction of Principles for Establishing Both Fiscal and Tax Systems when Implementing the Fiscal-Budget Policy
Journal Title: Бізнес Інформ - Year 2015, Vol 9, Issue 0
Abstract
The article is aimed at studying the interaction of principles for establishing two interrelated systems: fiscal and taxation. It has been found that, in order to ensure effective implementation of fiscal policy, a harmonious performance of both fiscal and tax systems is required in the State. Principles for budget system, tax system and establishing tax legislation have been analyzed. The conducted analysis provided for consideration of: instability of both fiscal and budgetary rules; inconsistency of individual laws, their self-contradictory; difference in terminology, which raises a lot of questions and causes ambiguous interpretation of conceptual framework of legislation; an excessive fiscal direction; insufficiency of the enabling factors that would guarantee implementation of principles for both budget system and tax legislation.
Authors and Affiliations
Anastasiia Yenina-Berezovska
Keywords
Related Articles
- EP ID EP117419
- DOI -
- Views 84
- Downloads 0
Wages as the Main Element of the Motivation System: Current Status and Trends in Ukraine
The aim of the article is to study the features of wages (as a key element of motivation) in Ukraine. The features of wages in Ukraine, taking into account gender of the workers, their age, region of the enterprise, and...
Functions of the System of Commercial Insurance
The article analyses impact of the system of commercial insurance on the most important priorities of development of the national economy, such as formation and distribution of financial resources and services, establish...
Theoretical Aspects of the Integration of Economic Systems, Stages of their Interaction
In the paper the theoretical concept of integration of economic systems is presented and analyzed, stages of the interaction taking into account the subjects, directions, levels of integration at the macro and micro leve...
Modelling the Process of Scientific and Technical and Innovation Developments Depending on Financing Conditions
The issues of the search for the sources of financing and technology transfer and increase of volumes of high-technology industry are quite urgent for Ukraine. The goal of the article is development of a graphical model...
Diversification of Activities of Production Enterprise in Conditions of Globalization Changes
The article considers the features of realization of strategy for diversification of enterprise activities under the influence of globalization changes. It has been determined that the main driving forces of globalizatio...