2021
DOI: 10.32702/2306-6806.2021.11.79
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Tax Management in the Tax Administration System

Abstract: TAX MANAGEMENT IN THE TAX ADMINISTRATION SYSTEM Фіскальна спрямованість вітчизняної податкової системи унеможливлює відповідно до основних на прямів податкової політики ефективний розвиток операційної, інвестиційної та інноваційної діяльності суб'єктів підприємницької діяльності, що призводить до мінімізації податків,ухилення від їх сплати, вна слідок чого стимулюється розвиток тіньової економіки, корупції та організованої злочинності. Пріоритет ним завданням держави є управління оподаткуванням із застосування… Show more

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Cited by 4 publications
(3 citation statements)
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“…The positive impact of digitalization of various aspects of the financial and tax system of the country is emphasized in work [11], which substantiates its approach to building a tax mechanism and individual financial levers of the state. However, the question of the peculiarities of financial and tax policy under martial law still remains unresolved, due to objective reasons for different time intervals of study [11] and the beginning of a full-scale Russian invasion of Ukraine.…”
Section: Literature Review and Problem Statementmentioning
confidence: 75%
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“…The positive impact of digitalization of various aspects of the financial and tax system of the country is emphasized in work [11], which substantiates its approach to building a tax mechanism and individual financial levers of the state. However, the question of the peculiarities of financial and tax policy under martial law still remains unresolved, due to objective reasons for different time intervals of study [11] and the beginning of a full-scale Russian invasion of Ukraine.…”
Section: Literature Review and Problem Statementmentioning
confidence: 75%
“…So, firstly, the reviewed studies [8][9][10][11][12][13][14][15][16][17][18][19][20][21] either relate to individual components of the financial and tax mechanisms operating in the country, or, conversely, are generalized and contain almost no specific recommendations for ensuring the effectiveness of such mechanisms. Secondly, in works [8][9][10][11][12][13][14][15][16][17][18][19][20][21], the problems of reforming the existing financial and tax mechanisms are investigated. However, the issues of not only digital transformation but also the importance of the anti-crisis component of such mechanisms remained unattended.…”
Section: Literature Review and Problem Statementmentioning
confidence: 99%
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