THE TAX SYSTEM OF UKRAINE IN THE TRANSITION ECONOMY
Journal Title: Globalization and Business - Year 2018, Vol 5, Issue 5
Abstract
The relevance of the study of the tax system is due to the objective need for qualitatively new instruments of taxation influence on economic development. Nowadays, the tax system of Ukraine is predominantly fiscal; since fiscal and other functions of taxes are interrelated in inverse proportion, their implementation is problematic. Therefore, despite the existence of the thorough research of the tax system of the state, there is a need to substantiate the essence, objectives, principles and criteria of the effectiveness of this complex and large-scale process. Exploration of the theoretical and practical principles of the state tax system development in the context of the economy transformation, defines the main directions of the improvement of the tax system of Ukraine. The article specifies the peculiarities of the formation of the tax system of Ukraine, considers the components of the tax and describes them. It emphasizes the need to control the timely payment of taxes and fees. The article determines the deficiencies of the domestic tax system, such as inequality in taxation and discretionary application of tax norms. The efforts for the improvement of the tax system of Ukraine should be aimed at reforming tax authorities, which should correspond with the best European models, and at organization of educational work with the taxpayers of different age groups.
Authors and Affiliations
LIUDMYLA DEMYDENKO, VIKTORIIA REINSKA, VLADYSLAV DEMYDENKO
Keywords
Related Articles
- EP ID EP537612
- DOI -
- Views 110
- Downloads 0
Tourism and financial risks
In the article the basic concepts of tourism business safety are considered, the author’s classification of the ma- jor risk factors arising in the organization of tourist activity is given. The presence of risks and the...
In search of the complex road to stop Lari devaluation in Georgia
Scientific work “In Search of the complex way of devaluation of Lari in Georgia” is an original research devoted to actual and practical items of Georgian currency. Nowadays in Georgia, it is necessary to study current b...
PREDICTING OF ENTERPRISE’S FINANCIAL STABILITY BY SIMULATION MODELS
FINSIM-PRO2018 is an important component for training a financial analyst. In simulation mode the student chooses and justifies selection of the reference option of model, performs modeling on the reference option with o...
ACCOUNTING AND AUDITING PECULIARITIES OF COMMERCIAL BANKS
The scientific work presents the world concepts in the sphere of audit on the modern stage, including, of course, the experience of European countries in the mentioned direction. Main aspects of “social”, “staff” and “pe...
Approval of Synergistic app roach in marketing of regional enterprises
During managing the marketing system with scientific helps us to increase management effectiveness, particularly to realize and become aware of important defects and their remedies without special expenditures. such meth...