ВАЖЛИВІ НАПРЯМИ ОПТИМІЗАЦІЇ ОПОДАТКУВАННЯ УКРАЇНИ В УМОВАХ ЗГОДИ З ЄС
Journal Title: Теоретичні і пракичні аспекти економіки та інтелектуальної власності - Year 2017, Vol 1, Issue 16
Abstract
Yu. Bondaruk. Important directions for optimizing Ukraine's taxation in the context of an agreement with the EU. The article analyzes the analysis of the tax situation in the EU and Ukraine, which showed no abnormal deviations in the tax burden from global trends, the tax burden in Ukraine is below the OECD average, and therefore statements about the high level of the tax burden in Ukraine are not justified. The rating of Ukraine on taxation and comparison of the efficiency of the EU tax systems with Ukraine is shown, which showed the improvement of the taxation and efficiency of the tax system in the country over the past year. The importance of changes in the fiscal sphere for the possibility of implementing European integration is substantiated, having determined the advantages of taxation in the EU countries. The acute problems in the fiscal system, namely, the restriction of financing of the social sphere, frequent changes in legislative acts, obstacles, restrictions, bans on carrying out entrepreneurial activities, high level of corruption were investigated. These are important ways to improve the economic state of the state, focusing on increasing the role of the state in managing and regulating its own financial resources, increasing the volume of GDP. Important directions for optimizing Ukraine's taxation have been identified, which will make it possible to create a modern competitive, socially oriented market economy and accelerate European integration, as well as reforming Ukraine's fiscal system. This should include the creation of an effective legislative framework that meets EU requirements, and the development of strategies for introducing tax incentives for business.
Authors and Affiliations
Yuliya Bondaruk
Keywords
Related Articles
- EP ID EP447153
- DOI -
- Views 69
- Downloads 0
Essence and necessity of competition development of industrial enterprises
Actuality of research of development of industrial enterprises in the conditions of competition was considered. The different approaches to interpretation of economic development were investigated, in particular: the the...
АНАЛІЗ СТАНУ ТА ПЕРСПЕКТИВИ РОЗВИТКУ ЖИТЛОВО-КОМУНАЛЬНОГО ГОСПОДАРСТВА УКРАЇНИ
N. Zakharenko. Analysis and development prospects of housing and community amenities Ukraine. The article contains the results of the analysis of the state of housing and communal services in Ukraine. Studies of recent...
ЧТОБЫ СТАТЬ КОНКУРЕНТОСПОСОБНЫМ, ОБРАЗОВАНИЕ ДОЛЖНО БЫТЬ ЭФФЕКТИВНЫМ
Golobokov S. A. To be competitive, education must be effective. Low competitiveness of higher education in Ukraine is supported by many reasons. If we are limited only to internal reasons, to improve the situation it is...
ТЕОРЕТИЧНІ ТА ПРАКТИЧНІ АСПЕКТИ ІНТЕЛЕКТУАЛЬНОЇ БЕЗПЕКИ ДЕРЖАВИ
G. Shvets, V. Maltseva. Theoretical and practical aspects of intellectual security. The article described the features of the category "intellectual security". Specifically defined, multi-variant interpretation of the t...
ПРІОРИТЕТНІ НАПРЯМКИ РОЗВИТКУ ІННОВАЦІЙНОЇ СКЛАДОВОЇ В ЕНЕРГЕТИЦІ
N. Ryazanova. Priority directions of development of the innovative component in the energy sector. The purpose in the article is justify the need to develop an approach to determining the economic efficiency an innovativ...