Проблеми дефіциту державного бюджету та шляхи їх подолання в україні
Journal Title: European Journal of Management Issues - Year 2016, Vol 24, Issue 6
Abstract
There has been rapid development neoinstitutional economic theory, including, in particular, the theory of transaction costs. In Western economics, this theory is widely used for research activities in the public sector. Go to one of the transactions include the public sector and taxation. The purpose of the article is justification approaches of the transaction costs theory on tax management in public administration reform and gradual integration of Ukraine with European structures. The survey was processed scientific work of outstanding representatives of neoinstytualizmu and Ukrainian scientists and practitioners dealing with tax reform, legislation and government materials. The following general scientific methods: the method of cognition, method of system analysis, method of analysis and synthesis as well as the method of comparison. The author investigates that the tax act is a kind of agreement between the state and business. Replenishing the state budget by tax revenues the state solves a number of important issues of social and economic development and is a resource for its operation. Employers are interested in the financial resources of the state because the state is a provider of public goods and efficient structure of regulation of business activity. A prudent fiscal policy of the state creates a favorable climate for attracting investment. Thus it is proved that the relationship between the state and business are transactional in nature. This tax is considered as certain transaction costs - that fees for the use of public goods and institutions governing business relationships and establish "rules of the game" in the market. The article proves that the theory of transaction costs allows to explore the complex interaction of state bodies with taxpayers and with uncertainty, information asymmetry, bounded rationality, opportunistic behavior, specificity of interests, contractual risks and so on. It was established that this theory gives a full description of mutual cooperation between government and business in the process of implementation of tax policy and tax management functions. Scientific novelty of the research is proposing the theory of transaction costs for the scientific substantiation of tax management during the structural transformation of the economy. The practical result is the use of institutional approaches to the development directions of reforming the tax system of Ukraine and its transition from a purely fiscal to an investment model that takes into account the interests of all stakeholders taxation contributes to overcoming the contradictions existing between opportunism and behavior. A promising direction for future research in this area is the application of neo-institutional approach to analyze micro transactions between taxpayers and government agencies, as well as to overcome information asymmetry in the implementation of tax management functions.
Authors and Affiliations
L. М. Yaniv, Olga Zinchenko
Keywords
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- EP ID EP192470
- DOI 10.15421/191615
- Views 224
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