Optimization of tax payments and its impact on the income of the state budget
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 5, Issue
Abstract
The article deals with theoretical and methodological foundations of the optimization of tax payments and its impact on the income of the state budget. The main types of the tax policy according to different classification criteria: according to the economic factors (fiscal, regulating and combinational) and according to the extent of the state regulation (discretionary and non-discretionary) and types of tax rates (progressive, regressive and proportional) are determined. The current system of taxation of Ukraine is analyzed, its main advantages and disadvantages are determined and the main ways of its improvement and optimization are proposed. The relationship between the organization of the tax system and the efficiency of tax revenues to the state budget and the development of the national economy in general is fixed. Optimization of tax system of Ukraine consists of the following components: a selection of the most effective type of tax policy; selecting the use a specific model of taxation (use of certain tax rates); the use of measures to optimize the structure of tax revenues to the State budget. Maximize the revenue of the State budget and the growth of the national economy will: combinational type of tax policy, which provides for the establishment of the average tax rates, allowing you to simultaneously fill in adequately state the budget and create conditions to provide a low level of shadow sector of the economy; the application of the proportional model of taxation, the introduction and progressive rates in case of high culture of paying taxes; providing a high level of tax revenues to the State budget at the expense of direct taxes, the adoption of measures to reduce the share of value-added tax revenue budget for the tax system of Ukraine is particularly actually.
Authors and Affiliations
Yevhen Ivanovych Maslennikov, Artem Oleksandrovych Husiev
Keywords
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