Improving the Tax System as a Factor in Improving the Economic and Financial Security of the State

Ivanyshyna, О.; Рrokopenko, І.; Рanura, J.

doi:10.32702/2307-2105-2021.4.75

Cited by 3 publications

(4 citation statements)

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“…Taxes are not a tool to increase the country's competitiveness, and the regulatory function of taxes is not focused on sustainable economic growth (Ivanyshyna et al, 2021); frequent changes in tax rates and their inconsistency with the income of taxpayers;…”

Section: Resultsmentioning

confidence: 99%

“…The problems of the formation and development of the modern tax system in Ukraine are studied by Klimenko (2020), Ivanyshyna, Prokopenko and Panura (2021), Zhurakovska, et al (2021). The authors provided proposals for ensuring the economic and financial security of the state in the context of improving the tax system.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Figure 3: Shortcomings of the tax system in Ukraine Source: Summarized by the author based on(Ivanyshyna et al, 2021;Tyshchenko et al, 2020) …”

mentioning

confidence: 99%

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Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects

Savitska¹,

Pravdiuk

Dolzhenko

et al. 2022

Ind. Jour. Manag. & Prod.

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At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to fill the budget. This study uses the method of comparative analysis, which compares the levels of tax rates in Ukraine and some EU countries. The optimal level of tax revenues to the state budget has been determined. The level of tax revenues to the Consolidated Budget of Ukraine has been analyzed and the main directions for improving the tax system of Ukraine have been identified. The necessity of focusing on the experience of highly developed EU countries in the field of taxation with the obligatory consideration of national characteristics is proved.

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Section: Resultsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

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Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects

Savitska¹,

Pravdiuk

Dolzhenko

et al. 2022

Ind. Jour. Manag. & Prod.

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“…Вони сприяють такому стану фінансової системи, за якої створюються умови для соціально-економічної стабільності суспільства, держави, регіонів, підприємств та громадян. Тому можна стверджувати, що податкова система зі свого боку виступає: ресурсом у руках державної влади; інструментом впливу на соціально-економічні про цеси; фактором зворотного зв'язку та відповідно залежності держави від платників податків [3].…”

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Напрями Вдосконалення Податкової Системи України

Сластьоненко,

Степушенко

2023

ІЮЧ

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Статтю присвячено переосмисленню ролі держави у відносинах між владою та громадянами. При цьому зазначено, що для проведення ефективної податкової політики в Україні необхідно мати систему податкового адміністрування, механізм якого надійно забезпечував би стабільні податкові надходження до бюджетів усіх рівнів. Натомість, у період інтеграції України в міжнародний простір, укладення міжнародних договорів і угод виникла необхідність радикальної перебудови податкових відносин шляхом проведення податкової реформи, яка спрямована на створення ефективного інституційного механізму забезпечення сфери оподаткування в Україні. Це пов’язано з тим, що податкова система відіграє важливу роль у формуванні бюджету нашої держави. Тому вдосконалення податкової системи України безпосередньо впливає на наповнення бюджету держави, а це, відповідно, забезпечить фінансову безпеку держави.

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Administrative Coercion in the Field of Taxes and Fees

YESIMOV¹

2022

SLS

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The article is devoted to the study of the essence and content of administrative coercion in the field of taxes and fees. The subject of the study is the regulations of the current legislation and the legislation of the European Union governing public relations arising from the implementation of administrative coercion in the field of taxes and fees on individuals and legal entities conditioned upon violations of tax legislation of Ukraine. practice. The research was performed in accordance with the methodology of complex systematic analysis of legal phenomena using special methods of legal science: formal-legal, historical-legal and comparative-legal. In effective legal regulation, which ensures the balance of public and private interests in the field of taxes and fees, administrative coercion should be ancillary in nature and used in cases where the legal regulation exhausts other methods of regulatory influence used in the fiscal function of taxation. The regulatory function of administrative coercion in the legal regulation in the field of taxes and fees and its relationship with the fiscal function of taxation, considering the complexity of their implementation. Ways to ensure the effectiveness of administrative coercion in the mechanism of legal regulation of taxation are considered. A comprehensive system of measures of administrative coercion for violations of tax legislation to ensure their balanced application, in particular based on identifying problems of implementation in law enforcement administrative and judicial practice. New approaches to the concept of administrative process of implementation of measures of administrative coercion for violation of tax legislation, and certain types of administrative process are substantiated. A model of complex reform of the system of administrative coercion in the mechanism of legal regulation of taxation with unification of approaches to reform in the system of administrative and legal regulation is proposed.

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Improving the Tax System as a Factor in Improving the Economic and Financial Security of the State

Cited by 3 publications

References 1 publication

Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects

Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects

Напрями Вдосконалення Податкової Системи України

Administrative Coercion in the Field of Taxes and Fees

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