Relevant bibliographies by topics / Directions of improvement of indirect taxes

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  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters
  4. Conference papers
  5. Reports

Academic literature on the topic 'Directions of improvement of indirect taxes'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Directions of improvement of indirect taxes"

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Lysiak, Liubov, and Hleb Shchyryi. "EXCISE TAXATION IN THE SYSTEM OF INDIRECT TAXATION IN UKRAINE." University Economic Bulletin 36/1 (April 17, 2018): 229–36. https://doi.org/10.5281/zenodo.1219792.

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The subject of research is the theoretical and practical issues of excise taxation development in Ukraine. The article purpose are the definition of the essence and role of excise tax in the system of indirect taxation and outline directions of its improvement, taking into account the processes of European integration of Ukraine. Research methods. It is used a set of scientific methods and approaches in the study, including analysis, systematic, comparative, and statistical, which allowed to realize the conceptual unity of the research. Results of the work. The essence of the excise tax and it
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Bechko, P. К., V. Р. Bechko, N. V. Lysa, and T. V. Shumylo. "The efficiency of the tax system and areas for improvement." Collected Works of Uman National University of Horticulture 2, no. 97 (2020): 287–98. http://dx.doi.org/10.31395/2415-8240-2020-97-2-287-298.

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Market conditions, deepening of European integration processes have significantly affected the functioning of the national economy and the current tax system. The main source of state revenue are taxes, which form the budgets of all levels. At the same time, the numerous reforms of the tax system are ineffective due to imperfect tax legislation and inefficient mechanisms of administration of taxes and fees. economic objects of all organizational and legal forms of the national economy. In recent decades, there has been an increased interest of scientists in solving problems of building a domes
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Makarov, Mikhail A. "The role of leading enterprises in the socio-economic development of industrial cities and increasing their competitiveness." Vestnik BIST (Bashkir Institute of Social Technologies), no. 1(62) (March 29, 2024): 62–68. http://dx.doi.org/10.47598/2078-9025-2024-1-62-62-68.

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Based on the work of domestic researchers and analysis of ESG reports of a number of Russian companies, the article reveals and systematizes the main directions and forms of influence of leading enterprises on the socio-economic development of industrial cities and their competitiveness. It highlights direct forms of their participation, which are carried out in the form of indirect injections (taxes of enterprises and their employees going to the city budget; social assistance to employees, development of their professional competencies), as well as in the form of material investments of comp
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Holovko, Oleksandr, Tetyana Kaganovska, and Galina Rossіhіna. "IMPROVING THE MECHANISM OF COLLECTING CERTAIN TAXES IN UKRAINE AS MEASURES FOR THE EUROPEAN MODERNIZATION: LEGAL ASPECT." Baltic Journal of Economic Studies 4, no. 5 (2019): 46. http://dx.doi.org/10.30525/2256-0742/2018-4-5-46-52.

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The aim of the article is to study the methodological and theoretical principles of improving the legal regulation of the taxation system in Ukraine in the European integration context. Determination of the doctrinal basis for the implementation of the tax function of the state and its legal consolidation from the standpoint of the fundamental principles of the law allows carrying out a comparative legal analysis of taxation in the developed countries of Europe and the world (particularly indirect one). Methodology. The research is based on the theoretical and legal substantiation of the socia
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Kim, Minsoo, and Byunghyun Park. "Do income redistribution policies reduce income inequality?: Focusing on social security policy and tax policy." Social Welfare Policy and Practice 9, no. 3 (2023): 5–43. http://dx.doi.org/10.37342/swpp.2023.9.3.5.

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The purpose of this study is to determine the impact of income redistribution policy, which is a government intervention to alleviate income inequality. To achieve the purpose of this study, data provided by various organizations such as OECD, World Bank, and WID were collected to form panel data consisting of 17 years of 33 countries.
 The results of confirming the relationship between income redistribution policy and income inequality through the differential moment method of the dynamic panel model using the relevant data are as follows. First, cash benefit spending was found to reduce
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Shalimov, Volodymyr, Valerii Reshetov, and Тatiana Melnyk. "Stimulation of the Socio-Economic and Innovative Development of the National and Regional Economy: Taking Into Account the Principles of Budget System and Taxation." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 131–41. http://dx.doi.org/10.32515/2663-1636.2021.6(39).131-141.

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The state does not carry out direct financing of innovation activities of enterprises, but it is possible and appropriate to use indirect methods of financing innovations embodied in budget and tax policies, which requires clear regulation of the relevant principles. The purpose of this article is to study the current practice of taking into account the goals of socio-economic and, first of all, innovative development in the principles of the budget and tax systems of Ukraine and substantiation of approaches to its improvement. It is substantiated that goals of socio-economic and innovative de
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Turyanskyy, Yuriy. "TRANSFORMATION OF TAX REGULATION IN EU COUNTRIES: POSITIVE EXPERIENCE FOR UKRAINE." Economic discourse, no. 1 (March 2020): 97–104. http://dx.doi.org/10.36742/2410-0919-2020-1-11.

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Introduction. Ukraine's active progress towards integration with the European social and economic space requires an update of domestic fiscal policy to ensure adequate cooperation with European countries. The need for changes in tax regulation in the context of integration processes actualises the issue of generalizing the features of fiscal policy in the EU with the identification of the most positive experience of reforming it. Methods. The following methds are used in conducting the research: systematic, institutional methods (to study the tax system and mechanisms for regulating tax relati
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Zelenko, N., and V. Zelenko. "Comprehensive approach in public pension system management as one of the directions of European integration development of Ukraine." Galic'kij ekonomičnij visnik 66, no. 5 (2020): 194–203. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.05.194.

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The main problems of the improvement of the efficiency of public pension system management in Ukraine are analyzed by the authors in this paper. The necessity of application of the comprehensive approach to these processes is substantiated due to the results of scientific investigations. The authors analyze the impact of wage shadowing on the budget of the Pension Fund of Ukraine. Conditional wages calculation is carried out. According to this calculation the state actually has revenues about a third of the amount of funds paid to the employee in the form of wages taking into account all deduc
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Chumakova, N. A., and Zh A. Adamyan. "PROBLEMATIC ISSUES OF THE ADDED VALUE TAX." Scientific bulletin of the Southern Institute of Management, no. 3 (October 7, 2018): 88–93. http://dx.doi.org/10.31775/2305-3100-2018-3-88-93.

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The reform of the budgetary and administrative spheres of legislation at the present stage is inextricably linked with the direction taken at the state level to stabilize the economy in the country, as well as to stimulate its growth. Particularly important element of this phenomenon is taxes, which represent the main source of revenues in the country’s budget and financial system. Today in the sphere of economy and financial regulation there is a question of increase of taxes. The President of the Russian Federation has already signed a law, according to which from January 1, 2019 the VAT rat
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Olena, Sotnichenko. "Improvement of fiscal efficiency of indirect taxes in Ukraine." Technology audit and production reserves 3, no. 4 (47) (2019): 45–50. https://doi.org/10.15587/2312-8372.2019.171683.

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<em>The object of research is the system of indirect taxation, in particular, the mechanisms of administration of indirect taxes. One of the most problematic places is the lack of efficiency of such taxes, affecting the volume of revenues to the Consolidated Budget of Ukraine.</em> <em>Statistical and economic methods are used to assess the fiscal value of indirect consumption taxes in the structure of budget revenues. The analytical method is used when considering the status of indirect taxes for the reporting period (2014&ndash;2018), which gave a complete picture of the amount of budget rev
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Dissertations / Theses on the topic "Directions of improvement of indirect taxes"

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Afanasieva, Inna Ivanovna, and Natalia Ivanovna Palamarchuk. "Tax policy of Ukraine: national features and directions of improvement." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53709.

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1. Afanasieva I.I. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi- bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN =1&S21FMT= ASP_meta& C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3. 2. Voronska OO Taxes in Ukraine: from theory to practice: Training course. - К.: Accent PP. - 2018. - 464 p.<br>The role of the tax system and tax policy, basic principles and types of taxes are ana
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Хоненко, А. С. "Механізм непрямого оподаткування в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Khonenko1.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти непрямого оподаткування. Досліджено роль непрямих податків у формуванні Державного та Зведеного бюджетів України протягом 2016-2020 рр. Висвітлено проблемні аспекти непрямого оподаткування та запропоновано основні напрями його вдосконалення, а саме: вдосконалення законодавства у сфері ПДВ та остаточна його адаптація до вимог ЄС; ліквідація неефективних пільг із податку на додану вартість; запровадження диференційованих ставок ПДВ; забезпечення стабі
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Book chapters on the topic "Directions of improvement of indirect taxes"

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Makohon, Valentyna, and Iryna Adamenko. "PUBLIC FINANCE DEVELOPMENT STRATEGY IN THE CONDITIONS OF MACROECONOMIC INSTABILITY." In Science, technology and innovation in the modern world. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-364-4-12.

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An important tool for ensuring macroeconomic stability in the conditions of institutional transformations of the socio-economic system is the improvement of the quality level of the public finance management mechanism. The purpose – to reveal the role of public finance as a tool for stabilizing macroeconomic processes, to substantiate the strategic priorities of their development. Solving these tasks determines the logic of the presentation of the material in this work: a literature review of approaches to the development of public finance, the mechanism of public finance management; direction
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Tickner, Joel A. "Chemicals Policy in the United States—The Need for New Directions." In Controversies in Science and Technology. Oxford University Press, 2014. http://dx.doi.org/10.1093/oso/9780199383771.003.0017.

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The system for regulating toxic substances in the United States is broken. It is disjointed and reactionary, lacking in information, authority, and primary prevention. The case study of bisphenol A (BPA) demonstrates a myriad of limitations with the way we evaluate, regulate, and manage toxic substances in society. The purpose of this chapter is to provide a brief overview of the current U.S. system for regulating toxic chemicals and to identify limits in that approach with particular emphasis on BPA. It provides an overview of some of the drivers shaping new approaches to chemicals regulation
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Puhalskyi, Vadym. "THE NECESSITY OF ORIGIN, ECONOMIC CONTENT AND THE ESSENCE OF TAX CONTROL." In Theoretical and practical aspects of the development of modern scientific research. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-195-4-9.

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Changes in tax legislation, the introduction of digital technologies have necessitated theoretical research and disclosure of the content of the definition of «tax control». The subject of the study is the economic content of the definition of «tax control» in terms of expanding information flows and digital data processing technologies. The necessity, role and essence of control are considered. Emphasis is placed on the fact that financial relations cannot exist without proper state financial control, the importance of which is manifested in one of the important functions of the financial man
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Conference papers on the topic "Directions of improvement of indirect taxes"

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Sadirdin, Khudoyqulov. "The Improvement Assessment of the Tax Capacity of Regions in Uzbekistan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2018. http://dx.doi.org/10.36880/c10.02172.

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The last years the tax systems of the Republic of Uzbekistan have been carried out to improve by government. There is a number of changes have been particular, the most important directions of reforming the system of state tax service of the Republic of Uzbekistan. Therefore, how to implement effective measures to ensure full coverage of taxable items and expand the tax base through a system analysis of the dynamics of macroeconomic indicators and tax potential of the regions. In this article, we are discussing about improving the new way mechanism of assessment, analysis of the taxes process
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Zhao, Dianhong. "Study on the evolution of rural land use function in developed areas of China." In Post-Oil City Planning for Urban Green Deals Virtual Congress. ISOCARP, 2020. http://dx.doi.org/10.47472/xgnq9142.

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Under the background of "zero growth" of land use, there are many researches and explorations on the stock renewal of central urban areas in traditional planning. However, in recent years, the rural-led stock land use planning has attracted more and more attention with the development of land space planning. Village area is the basic unit of rural social and economic activities in China. The rational play of land use function in village area has important theoretical and practical significance for the realization of the multi-objective of rural revitalization under ecological civilization. Dep
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Reports on the topic "Directions of improvement of indirect taxes"

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Chandra, Shailesh, Mehran Rahmani, Timothy Thai, Vivek Mishra, and Jacqueline Camacho. Evaluating Financing Mechanisms and Economic Benefits to Fund Grade Separation Projects. Mineta Transportation Institute, 2021. http://dx.doi.org/10.31979/mti.2020.1926.

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Investment in transportation infrastructure projects generates benefits, both direct and indirect. While emissions reductions, crash reductions, and travel time savings are prominent direct benefits, there are indirect benefits in the form of real estate enhancements that could pay off debt or loan incurred in the improvement of the infrastructure itself. Studies have shown that improvements associated with rail transportation (such as station upgrades) trigger an increase in the surrounding real estate values, increasing both the opportunity for monetary gains and, ultimately, property tax co
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