Log in

Relevant bibliographies by topics / Tax system of Ukraine / Journal articles

To see the other types of publications on this topic, follow the link: Tax system of Ukraine.

Journal articles on the topic 'Tax system of Ukraine'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Tax system of Ukraine.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Kotenko, Artem. "Tax system: features of conceptual apparatus." Law and innovations, no. 4 (36) (December 15, 2021): 80–84. http://dx.doi.org/10.37772/2518-1718-2021-4(36)-11.

Full text

Abstract:

Problem setting. The definition of the tax system of Ukraine, given in para. 6.3 of Article 6 of the Tax Code of Ukraine (hereinafter - the TC of Ukraine), as a set of national and local taxes and fees, which are managed in the procedure established by this Code [9], does not cover a number of relations regulated by tax legislation. Appeal to the provisions of para. 1 part 2 of Article 92 of the Constitution of Ukraine [4] further "reinforces" our position. According to the abovementioned norm of the Basic Law of Ukraine, only the laws of Ukraine establish a system of taxation, taxes and fees.

APA, Harvard, Vancouver, ISO, and other styles

2

Sliusar, Svitlana. "Value-added tax and its place in the indirect tax system." University Economic Bulletin, no. 51 (December 21, 2021): 136–40. http://dx.doi.org/10.31470/2306-546x-2021-51-136-140.

Full text

Abstract:

The subject of research is value added tax. The purpose of the article. The purpose of the study is the mechanism of VAT functioning in Ukraine and development of proposals for its administration taking into account integration processes in Ukraine. The methodological basis of the study is general scientific and special methods of scientific knowledge: systematic approach, structuring, analysis and synthesis. Results of work. Today, one of the main economic problems in Ukraine is the improvement of the tax system in general and the tax system in particular. Improving taxation with value-added

APA, Harvard, Vancouver, ISO, and other styles

3

Pandyak, Igor. "System of taxation of hotel enterprises in Ukraine." Visnyk of the Lviv University. Series Geography, no. 54 (November 26, 2020): 142–49. http://dx.doi.org/10.30970/vgg.2020.54.11828.

Full text

Abstract:

The taxation system of hotel enterprises in Ukraine according to their organizational and legal status is analyzed. The influence of the tax system on the organizational and functional characteristics of hotels – staff, specialization, indicators of financial and economic activity, qualification of accountants, financial statements, etc. is revealed. The advantages and disadvantages of the general and simplified tax system in Ukraine are described. Most hotel businesses use a simplified tax system. The connection between the state tax policy in the hotel industry and investment activity is rev

APA, Harvard, Vancouver, ISO, and other styles

4

Hanziuk, Svitlana, and Yelyzaveta Budnik. "DIGITAL TRANSFORMATION OF THE TAX SYSTEM OF UKRAINE." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(9) (December 26, 2024): 104–10. https://doi.org/10.31319/2709-2879.2024iss2(9).319078pp104-110.

Full text

Abstract:

In the article examines the importance of introducing modern digital technologies into the tax system of Ukraine during the war for its adaptation to current challenges and development in the post-war period. The use of such innovations makes it possible to make life easier for taxpayers, reduce corruption and increase the efficiency of tax authorities. The key advantages of digitalization, which directly affect the quality of tax administration, are considered. The introduction of the latest technologies allows to automate the collection, processing and analysis of tax data, to improve the pr

APA, Harvard, Vancouver, ISO, and other styles

5

KOBYLNIK, Dmytro, Bohdan KAZARIN, and Oleh KARAVANSKYI. "Tax system of Ukraine: genesis and current state." Economics. Finances. Law 12/1, no. - (2022): 9–13. http://dx.doi.org/10.37634/efp.2022.12(1).2.

Full text

Abstract:

The paper comprehensively examines the development of the national tax system, its constituent elements, and determines its role in the economic activity of the state. Special attention is paid to normative and legal acts that carried out legal regulation in the studied period. The impact of the tax system on stimulating or disincentivizing the development of certain sectors of the economy is considered. Scientific literature, statistical data in the field of taxation, which allow assessing the current state of the domestic tax system, have been studied. During the study of the topic, the spec

APA, Harvard, Vancouver, ISO, and other styles

6

KASPEROVYCH, Yuliia. "FUNCTIONAL CAPACITY OF THE TAX SYSTEM OF UKRAINE." Economy of Ukraine 2020, no. 12 (2020): 36–55. http://dx.doi.org/10.15407/economyukr.2020.12.036.

Full text

Abstract:

The vast majority of scholars have reached a common vision on the fiscal function performance by taxes, in the predominant – on the regulatory (with a division into incentive and deterrent) and to a large extent – on the controlling function. With the change of political cadence and the beginning of COVID-19 quarantine in Ukraine, a number of important tax reforms were launched to de-shadow the economy and establish fairer taxation, which affected all three tax functions. At the same time, systemic problems regarding the functional capacity of the tax system of Ukraine remain on the agenda. Fi

APA, Harvard, Vancouver, ISO, and other styles

7

LAGODIIENKO, Natalia, Larysa SKLIAR, and Kateryna STASIUKOVA. "DEVELOPMENT OF THE SYSTEM OF TAX ADMINISTRATORS IN UKRAINE." Ukrainian Journal of Applied Economics and Technology 7, no. 1 (2022): 114–20. http://dx.doi.org/10.36887/2415-8453-2022-1-13.

Full text

Abstract:

The aim of the article is to analyze the development of the tax administrators` system in Ukraine in the current conditions of Ukrainian financial system development. The administration of taxes and fees is a dynamic process. The quality of its implementation characterizes the activity of the tax administrators` system with the use of certain tools for the implementation of state tax policy for customs and tax control. In addition, it is a special type of tax activity, a constant and necessary component, the organization of which is due primarily to the needs of public fiscal policy. The analy

APA, Harvard, Vancouver, ISO, and other styles

8

Barabash, Lesia. "Improvement of tax policy within the harmonization of the tax system of Ukraine." European Scientific e-Journal 18, no. 3 (2022): 49–56. https://doi.org/10.47451/ecn2022-04-05.

Full text

Abstract:

The article considers the essence and modern conditions of tax policy functioning in Ukraine and the directions of its optimization in the context of harmonization of the tax system are offered. The formation of the author’s vision of the economic essence of tax policy was carried out on the basis of analysis of scientific opinion of scientists from different countries, as well as the official interpretation using the dialectical method. With the help of a group of analytical methods, the conditions for the functioning of Ukraine’s tax policy in pre-war and wartime were assessed. T

APA, Harvard, Vancouver, ISO, and other styles

9

Martynenko, Valentyna Vitaliyivna. "ON THE PROBLEM OF TAX SYSTEM OPTIMIZATION IN UKRAINE." SCIENTIFIC BULLETIN OF POLISSIA 1, no. 2(14) (2018): 129–34. http://dx.doi.org/10.25140/2410-9576-2018-2-2(14)-129-134.

Full text

Abstract:

Urgency of the research. The process of tax sys-tem reforming is aimed at its optimization – on the one hand, by ensuring the maximization of tax revenues to the budget, and on the other hand – by minimizing the tax evasion. Target setting. Optimization of the Ukrainian tax sys-tem needs to be realized by constructing the Dupuit-Laffer surface for two taxes in order to determine their rates, which will provide the largest amount of tax revenues to the budget. Actual scientific researches and issues analysis. The methods for state tax system optimization are laid by such scholars as R. Bird, L.

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

11

Ostapenko, Viktoriia. "Management of tax system adopting to European standards." Development Management 17, no. 1 (2019): 51–62. http://dx.doi.org/10.21511/dm.5(1).2019.05.

Full text

Abstract:

Ukraine is a social and legal state and seeks to become part of the European community. Therefore, the tax system needs to be reorganized regarding the level of financing of public goods, which will ensure the formation of financial resources sufficient for the fulfillment of the assigned functions of the state and guaranteeing citizens a sufficient standard of living. All this requires harmonization of the legal norms of Ukraine in accordance with the requirements of the European Union. Formation of tax policy in post-socialist countries has features related to the restructuring of the socio-

APA, Harvard, Vancouver, ISO, and other styles

12

Snachov, M. P., and Yu V. Yanushevska. "FEATURES OF TAX SYSTEM REFORMING OF UKRAINE." Science and Transport Progress, no. 22 (June 25, 2008): 274–78. http://dx.doi.org/10.15802/stp2008/15626.

Full text

Abstract:

In this article some problems of the taxation system ofUkrainein modern conditions are investigated and, taking into account the experience of foreign countries, the recommendations related to the perfection of taxation mechanism for physical and juridical persons are offered.

APA, Harvard, Vancouver, ISO, and other styles

13

Volosovych, Svitlana, and Yurii Baraniuk. "Tax control of cryptocurrency transactions in Ukraine." Banks and Bank Systems 13, no. 2 (2018): 89–106. http://dx.doi.org/10.21511/bbs.13(2).2018.08.

Full text

Abstract:

The current global financial market is witnessing the activation of cryptocurrency as a payment instrument and a means of accumulation. However, the risks of money laundering, terrorism financing and tax evasion that cryptocurrency transactions imply lead to the need to implement their state regulation, an important component of which is tax control.Therefore, the purpose of the article is to substantiate the value orientations when forming the system of cryptocurrency transactions tax control in Ukraine taking the positive experience of developed countries into account. The scientific results

APA, Harvard, Vancouver, ISO, and other styles

14

Stetsenko, Tetiana, and Orest Nishcheretov. "TAX CULTURE AND TAX MORALE: IMPACT ON TAX COMPLIANCE IN UKRAINE." 61, no. 61 (August 26, 2021): 83–91. http://dx.doi.org/10.26565/2524-2547-2021-61-08.

Full text

Abstract:

The purpose of writing this article is to assess the impact of tax culture and tax morale on the tax compliance in Ukraine and to develop recommendations for further transformation of the national tax culture. We established that among the reasons for maintaining the size of the shadow sector of the economy in Ukraine is the focus on reforming the tax system, tax administration without taking into account the tax culture that has developed historically. Components of tax culture have different levels of formation. Procedural and technological culture is currently being actively developed. Digi

APA, Harvard, Vancouver, ISO, and other styles

15

Markovych, I. "Implementation features of the basic principles of the tax system in Ukraine." Galic'kij ekonomičnij visnik 71, no. 4 (2021): 133–39. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.04.133.

Full text

Abstract:

The article examines The role of the tax system in the complex of institutional entities of Ukraine is investigated and its importance in the processes of regulating business activity in Ukraine is shown in this paper. Special attention is paid to the imperfections of the current tax system, particularly, in terms of the existence of opportunities for the formation of fictitious schemes based on the involvement of entities of different organizational and legal forms and taxation systems. The dynamics of the number of sole traders and legal entities in Ukraine for the period 2014–2020 is shown

APA, Harvard, Vancouver, ISO, and other styles

16

Markovych, I. "Implementation features of the basic principles of the tax system in Ukraine." Galic'kij ekonomičnij visnik 71, no. 4 (2021): 133–39. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.04.133.

Full text

Abstract:

The article examines The role of the tax system in the complex of institutional entities of Ukraine is investigated and its importance in the processes of regulating business activity in Ukraine is shown in this paper. Special attention is paid to the imperfections of the current tax system, particularly, in terms of the existence of opportunities for the formation of fictitious schemes based on the involvement of entities of different organizational and legal forms and taxation systems. The dynamics of the number of sole traders and legal entities in Ukraine for the period 2014–2020 is shown

APA, Harvard, Vancouver, ISO, and other styles

17

Prokopenko, N., O. Gudz, І. Kreidych, M. Golovko, and O. Kazak. "RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 396–405. http://dx.doi.org/10.18371/fcaptp.v2i37.230323.

Full text

Abstract:

Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for t

APA, Harvard, Vancouver, ISO, and other styles

18

Magopets|, Оlena. "The Genesis of the Development and Formation of the Tax System of Ukraine." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 8(41) (2022): 178–92. http://dx.doi.org/10.32515/2663-1636.2022.8(41).178-192.

Full text

Abstract:

The article examines the patterns of development and formation of the tax system of Ukraine, highlighting certain time periods, and within them, the stages that are the most significant from the point of view of its formation and evolution. Based on the indicators of the tax burden, an assessment of the effectiveness of the implemented changes to the tax legislation and the reform of the tax system was carried out. On the basis of a thorough study and analysis of the provisions of legislative acts, starting from the moment of the declaration of independence of Ukraine and up to the present tim

APA, Harvard, Vancouver, ISO, and other styles

19

Стащук, Олена, та Роман Маслов. "ПОДАТКОВА СИСТЕМА УКРАЇНИ ТА КРАЇН ЄВРОПЕЙСЬКОГО СОЮЗУ: ПОРІВНЯЛЬНИЙ АСПЕКТ". Economic journal of Lesya Ukrainka Volyn National University 3, № 39 (2024): 65–72. http://dx.doi.org/10.29038/2786-4618-2024-03-65-72.

Full text

Abstract:

Introduction. The tax system is one of the main tools of economic policy, which allows to regulate financial flows, stimulate economic development and ensure the stability of public finances. Comparing the tax systems of Ukraine and the European Union countries is important for understanding the ways of integration and adaptation of the Ukrainian economy to European standards, especially considering Ukraine's intentions to join the EU. The purpose of the article. The goal of the research is to identify the peculiarities of the functioning of the tax system of Ukraine and the tax systems of the

APA, Harvard, Vancouver, ISO, and other styles

20

DUKHNOVSKA, L.M., and I.S. VELICHKO. "The role of value added tax as part of revenues to the state budget of Ukraine." Market Relations Development in Ukraine №2(225)2020 131 (March 24, 2020): 33–38. https://doi.org/10.5281/zenodo.3726254.

Full text

Abstract:

The subject of the research. Today, in Ukraine, the issue of timely replenishment of the revenue part of the state budget with cash that comes in the form of tax revenues is relevant. To accomplish this task, it is important that the fiscal service is effective. The increase in tax revenues to the budget is the result of the development of an up–to–date scientifically–based taxation system. The aim of the research. The purpose of the article is to determine the essence of the concept of «value added tax», especially its payment to the budget, analysis of the advan

APA, Harvard, Vancouver, ISO, and other styles

21

Medynska, Tetyana, Natalia Noginova, Oleksandra Banakh, and Oleg Bandrivskyi. "TAXATION SYSTEMS OF UKRAINE AND POLAND: COMMON AND DIFFERENT FEATURES." Economics. Management. Innovations, no. 1(34) (June 24, 2024): 82–98. http://dx.doi.org/10.35433/issn2410-3748-2024-1(34)-6.

Full text

Abstract:

The article provides a comprehensive study of the common and distinctive features of the taxation system in Ukraine and Poland, focusing on indirect taxes, namely: value added tax (VAT), excise tax, and customs duties. Peculiarities of taxation of the main direct taxes: personal income tax (PIT) and corporate income tax (CIT) have been studied. The purpose of the study is to determine the common and distinctive features of the construction of the tax systems of Ukraine and Poland, the functioning of the main budget-forming taxes, their rates, the conditions for applying tax benefits, as well a

APA, Harvard, Vancouver, ISO, and other styles

22

Lakhtionova, Liudmyla, Kateryna Hulko, and Zhanna Shalievska. "WAYS TO IMPROVE THE TAXATION SYSTEM IN UKRAINE." Distance Education in Ukraine: Innovative, Normative-Legal, Pedagogical Aspects, no. 1 (September 2, 2021): 82–83. http://dx.doi.org/10.18372/2786-5495.1.15748.

Full text

Abstract:

The article reflects the problems of the tax system of Ukraine. The advantages of direct taxes are shown. Taking into account the existing opinions of experts, a set of measures to improve the tax system of the state has been revealed.

APA, Harvard, Vancouver, ISO, and other styles

23

Sidelnykova, Larysa, and Diana Ostapenko. "Fiscal Efficiency of the Indirect Taxation System in Ukraine." Oblik i finansi, no. 4(98) (2022): 43–50. http://dx.doi.org/10.33146/2307-9878-2022-4(98)-43-50.

Full text

Abstract:

The increased riskiness of the fiscal space in Ukraine is a consequence of the generation of military-political and socio-economic challenges at the new stage of Russia's eight-year war against Ukraine. In wartime, there is the expediency of increased attention to determining the fiscal efficiency of the country's tax system in general and the indirect taxation system in particular. The article aims to assess the fiscal efficiency of indirect taxes in the years preceding the full-scale invasion of the Russian Federation on the territory of independent Ukraine. It will allow us to identify esta

APA, Harvard, Vancouver, ISO, and other styles

24

Gavrylenko, V. O., and S. L. Demydenko. "TAX BURDEN AS AN INDICATOR OF THE EFFICIENCY OF THE TAX SYSTEM IN UKRAINE." Proceedings of Scientific Works of Cherkasy State Technological University Series Economic Sciences, no. 68 (April 20, 2023): 46–55. http://dx.doi.org/10.24025/2306-4420.68.2023.284574.

Full text

Abstract:

The article defines the essence of taxes as the main source of the revenue part of the country's budget. The meaning and purpose of the tax burden are revealed. It is proved that the efficiency of the tax system depends on the structure of tax revenues and the overall level of the tax load on the economy. The structure of tax revenues and other revenue items of the consolidated budget of Ukraine for 2017-2022 is analyzed. The results of the analysis show that tax revenues and their share in revenues decreased in 2022, correspondingly there were changes in the specific weight of individual taxe

APA, Harvard, Vancouver, ISO, and other styles

25

Zhuk, Petro V. "The ways of environmental transformation of the tax system in Ukraine." Socio-Economic Problems of the Modern Period of Ukraine, no. 5(151) (2021): 20–28. http://dx.doi.org/10.36818/2071-4653-2021-5-3.

Full text

Abstract:

The paper substantiates the approaches to improving the mechanisms of economic-environmental regulation in Ukraine in current management conditions with the focus on the taxation tools based on evaluation of European experience in implementing the polluter pays principle. The author argues that environmental tax generates over 6% of all tax revenues in the EU Member States at the 0.56% rate in Ukraine. The insignificant role of environmental tax in the system of taxation fails to stimulate the environmentally friendly activity of economic entities, while the funds from environmental tax fail t

APA, Harvard, Vancouver, ISO, and other styles

26

RAKOVYCH, Iuliia, and Olena LIUBKINA. "TAX TRANSPARENCY AS ESSENTIAL PRECONDITION OF THE MODERN TAX PAYMENT ADMINISTRATION SYSTEM." WORLD OF FINANCE, no. 3(76) (2024): 115–25. http://dx.doi.org/10.35774/sf2023.03.115.

Full text

Abstract:

Introduction. Modern challenges in the field of administration of tax payments have become especially acute for Ukraine in the conditions of the outflow of human capital and the loss of economic potential. Under such conditions, the role of tax transparency is decisive, because during the implementation of the administration process, it is a necessary prerequisite for the implementation of the basic principles of taxation - fairness and certainty. The purpose of this article is to determine the place of tax transparency in the tax payment administration system. Results. The evolutionary aspect

APA, Harvard, Vancouver, ISO, and other styles

27

KUSHNERUK, Oleksandr, and Nataliia ALEKSEIENKO. "Performance assessment of reform in the field of ensuring Ukraine’s tax security." Naukovi pratsi NDFI 2020, no. 3 (2020): 144–54. http://dx.doi.org/10.33763/npndfi2020.03.144.

Full text

Abstract:

During the period of 2014-2019 Ukraine experienced many tax changes, which concerned the optimization of the tax system to overcome threats to tax security in the field of tax payment, filling of the state budget and tax administration. Changes in the tax system have significantly affected the amount of tax revenues, but there is uncertainty about their effectiveness in ensuring tax security. The purpose of the article is to quantify the level of effectiveness of tax reforms in order to ensure tax security. Based on the analysis of publications in 2016-2019, major tax reforms in Ukraine were s

APA, Harvard, Vancouver, ISO, and other styles

28

SHVABII, Kostyantyn. "THE PRIORITIES OF STATE TAX POLICY IN UKRAINE." WORLD OF FINANCE, no. 1(66) (2021): 149–62. http://dx.doi.org/10.35774/sf2021.01.149.

Full text

Abstract:

Introduction. Successful government decisions in the budget and tax areas able to provide socio-economic development of the country. Ukraine has undergone many tax reforms since independence, but there is no sustainable socio-economic growth. In view of this, it is important to clarify the directions of transformation of the state tax policy. The purpose of the article is to determine the directions of transformation of the tax policy of the state in Ukraine in the medium term based on the analysis of the existing structural disparities of the domestic economy and its taxation system. Results.

APA, Harvard, Vancouver, ISO, and other styles

29

Tsiutsiak, Andriy, Ihor Tsiutsiak, and Vladyslav Tsiutsiak. "Digitalization of the tax system: current state, problems and prospects." Galic'kij ekonomičnij visnik 83, no. 4 (2023): 48–55. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.04.048.

Full text

Abstract:

The article explores the issue of digitalization of the tax system in Ukraine. The functioning of automated information systems in tax calculations is disclosed, as well as the taxpayers’ interaction with the State Tax Service in the electronic environment is highlighted. The key challenges of digitalization of the tax system are noted, and the need to make use of the latest information technologies to improve the interaction between taxpayers and state financial control bodies is determined. The features and procedures of the subsystem of the Information and Telecommunication System of the St

APA, Harvard, Vancouver, ISO, and other styles

30

Л. В. Товкун. "The features of reforming the tax system of Ukraine." Problems of legality, no. 123 (October 2, 2013): 137–43. http://dx.doi.org/10.21564/2414-990x.123.52532.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Bedrynets, Myroslava. "System of tax revenues forecasting in Ukraine: theory and reality." University Economic Bulletin, no. 42 (June 19, 2019): 171–79. http://dx.doi.org/10.31470/2306-546x-2019-42-171-179.

Full text

Abstract:

The article is devoted to the problem of improving the system of forecasting tax revenues in Ukraine. Forecasting tax revenues in the budget system is a key tool for implementing the state tax policy. This process represents a systematic work on the calculation of tax revenues for the future. The purpose of tax forecasts is to identify, for a certain time period, tax revenues, taking into account their economically justified level.The author proved that this sphere of public administration and economic-analytical practice requires improvement, taking into account progressive developments, whic

APA, Harvard, Vancouver, ISO, and other styles

32

Loboda, N. O., O. М. Chabaniuk, and T. I. Spodaryk. "Fiscal Burden in the National Economy: A Dynamic Aspect." Business Inform 2, no. 517 (2021): 292–99. http://dx.doi.org/10.32983/2222-4459-2021-2-292-299.

Full text

Abstract:

The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developin

APA, Harvard, Vancouver, ISO, and other styles

33

SOKOLOVSKA, Alla. "Directions of review of the system of VAT reliefs in Ukraine." Fìnansi Ukraïni 2021, no. 9 (2021): 7–35. http://dx.doi.org/10.33763/finukr2021.09.007.

Full text

Abstract:

In the conditions of searching for ways to fill the state budget, reforming the system of VAT reliefs, losses from which make up more than 70% of total losses from tax benefits in Ukraine, can be an effective alternative to raising tax rates. The purpose of the article is to determine the directions of revision of the system of VAT reliefs in Ukraine in the context of the implementation of the Association Agreement with the European Union and its Member States. The subject of the study are two forms of reliefs – exemptions from tax and the use of its reduced rates. In addition, validity of qua

APA, Harvard, Vancouver, ISO, and other styles

34

Sokolova, Larysa, and Daniil Sokolov. "TAX MANAGEMENT IN THE ENTERPISE MANAGEMENT SYSTEM IN UKRAINE AT THE CURRENT STAGE." sj-economics scientific journal 55, no. 4 (2024): 82–89. https://doi.org/10.58246/sj-economics.v55i4.670.

Full text

Abstract:

Essence and role of tax management is exposed in control system by an enterprise, especially during wars. Suggestions on the improvement of corporate tax management are given. Effective tax management is crucial for the sustainable growth and profitability of enterprises. In Ukraine, the complex tax landscape, coupled with frequent legislative changes, poses significant challenges for businesses. This research aims to investigate the current state of tax management practices in Ukrainian enterprises and propose strategies to optimize tax compliance and minimize tax risks. Research Objectives:

APA, Harvard, Vancouver, ISO, and other styles

35

Kostornoi, Serhii, Olena Yatsukh, Volodymyr Tsap, et al. "Tax Burden of Agricultural Enterprises in Ukraine." Agricultural Engineering 25, no. 1 (2021): 157–69. http://dx.doi.org/10.2478/agriceng-2021-0013.

Full text

Abstract:

Abstract Agriculture is one of the leading sectors of the Ukrainian economy, and the state pays special attention to its development. One of directions of the state’s support for agriculture is implementation of tax preferences due to which agricultural enterprises have a lower tax burden. The optimal level of the tax burden is an important factor in ensuring the positive dynamics of business activity in agriculture, as well as socio-political stability. The objective of the article is to determine the impact of recent changes in the Ukrainian tax legislation on the tax burden of agricultural

APA, Harvard, Vancouver, ISO, and other styles

36

Lagodienko, Natalia, Victoriia Palamarchuk, and Vladyslav Hamaiun. "Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine." Modern Economics 23, no. 1 (2020): 89–94. http://dx.doi.org/10.31521/modecon.v23(2020)-14.

Full text

Abstract:

Introduction. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy. Purpose. The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine. Results. The impact o

APA, Harvard, Vancouver, ISO, and other styles

37

Gubanov, Vadym, Pavlo Ushchenko, and Yurii Denysenko. "MODERNIZATION OF THE TAX SYSTEM OF UKRAINE IN THE FACE OF EXTRAORDINARY CHALLENGES AND THREATS." Actual Problems of Economics 2, no. 270 (2023): 144–56. https://doi.org/10.32752/1993-6788-2023-2-270-144-156.

Full text

Abstract:

As part of the research, it was found that the tax system is a structured set of legal, organizational and economic mechanisms that determine the processes of collection, administration and distribution of taxes and fees in the state. A SWOT analysis was conducted, which determined the key aspects of the modernization of the tax system of Ukraine in conditions of extraordinary challenges and threats. An analysis of tax revenues in the structure of the Consolidated Budget of Ukraine for 2020-9 months of 2023 is provided, which demonstrates the dynamics of changes in state revenues under the inf

APA, Harvard, Vancouver, ISO, and other styles

38

Deyneka, Anatoliy M., and Bohdan V. Kysil. "Reforming the taxation system in the forestry sector of Ukraine." Regional Economy, no. 2(112) (2024): 127–32. http://dx.doi.org/10.36818/1562-0905-2024-2-12.

Full text

Abstract:

The challenges faced by Ukraine’s forestry sector due to global climate change, the need to adapt the current legislation to the requirements of the European Union, as well as the unforeseen consequences of the negative impact of russia’s full-scale aggression on the industry, dictate the need for a comprehensive review of forestry legislation and regulations, including a radical change in approaches to forestry taxation as one of the major and defining areas. The article aims to develop a new model of taxation in the forestry sector of Ukraine based on a single forest tax. The impact of the c

APA, Harvard, Vancouver, ISO, and other styles

39

Busarieva, T. "Principles of the National Tax System of Ukraine." Advanced Science Journal 2014, no. 1 (2014): 29–30. http://dx.doi.org/10.15550/asj.2014.01.029.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Leshchenko, Roman. "HISTORICAL ASPECTS OF TAX SYSTEM ESTABLISHMENT IN UKRAINE." Entrepreneurship, Economy and Law, no. 12 (2021): 65–71. http://dx.doi.org/10.32849/2663-5313/2021.12.11.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Soldatenko, O. V. "MILITARY LEVY IN THE TAX SYSTEM OF UKRAINE." Actual problems of native jurisprudence, no. 1 (2024): 224–29. http://dx.doi.org/10.32782/2408-9257-2024-1-41.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Laura, Petrova, and Pinchuk Anastasiia. "Alternative ways of taxation of newly created enterprises." Economic journal Odessa polytechnic university 1, no. 7 (2019): 32–37. https://doi.org/10.5281/zenodo.3402713.

Full text

Abstract:

The article considers alternative ways of taxation of newly created enterprises. The tax system in Ukraine and the taxation system for individuals and legal entities are covered. A detailed description of the payment of basic taxes on the general system of taxation – the corporate income tax and the simplified taxation system – is the single tax and the payment of a single social contribution for individual entrepreneurs. A distinction is drawn between the general system and the simplified taxation system. The procedure for registration of taxpayers and the sequence of transactions

APA, Harvard, Vancouver, ISO, and other styles

43

Izmailov, Yaroslav, Iryna Yegorova, and Yulia Tomchuk. "IMPROVING THE TAX SYSTEM AS A COMPONENT OF UKRAINE'S INTERNATIONAL SECURITY." Economic Analysis, no. 32(2) (2022): 82–89. http://dx.doi.org/10.35774/econa2022.02.082.

Full text

Abstract:

Introduction. Due to the full-scale war between Ukraine and the Russian Federation, there is a sharp deterioration in absolutely all macroeconomic indicators, such as GDP, inflation, unemployment and so on. In the conditions of war, the formation of state revenues and expenditures depends on the effectiveness of tax policy to enable Ukraine to perform its state functions. Taxes play a dominant role in revenues and expenditures, so the implementation of effective tax policy of Ukraine is an extremely important issue and becomes especially relevant in the context of the importance of its impact

APA, Harvard, Vancouver, ISO, and other styles

44

Turyanskyy, Yuriy. "WAYS OF IMPROVING THE ANALYTICAL TOOLS OF THE MECHANISM OF TAX REGULATION OF UKRAINE." Economic Discourse, no. 3 (September 30, 2020): 45–53. http://dx.doi.org/10.36742/2410-0919-2020-3-5.

Full text

Abstract:

Introduction. Deviations and imbalances that arise in the process of implementing the planned amounts of tax revenues require the implementation of a number of financial and economic measures through prompt intervention in the process of implementing the revenue side of the budget, ie tax regulation. Ensuring stabilization of the country's development is possible under the condition of reforming tax regulation, the priorities of which are de-shadowing of the economy, reducing the number of taxes and fees and creating incentives for small and medium business development, which actualizes the sc

APA, Harvard, Vancouver, ISO, and other styles

45

Malyshko, Vitalina. "Tax policy of Ukraine in modern conditions." University Economic Bulletin, no. 51 (December 21, 2021): 121–27. http://dx.doi.org/10.31470/2306-546x-2021-51-121-127.

Full text

Abstract:

Subject of research is tax policy. The aim of the study is analysis of tax policy of Ukraine in modern conditions. The methods used during the study: generalization, method of comparative analysis, method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence of tax policy is described. The main methods of shifting the tax burden and the main purpose of taxes are indicated. It is indicated which issues remain unresolved and need further research. The scope of the resu

APA, Harvard, Vancouver, ISO, and other styles

46

Горобей, Катерина Д., та Яна Ю. Цимбаленко. "СУЧАСНИЙ СТАН ПОДАТКОВИХ НАДХОДЖЕНЬ У РОЗРІЗІ ВВП КРАЇН ЄС ТА УКРАЇНИ". Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 119, № 1 (2018): 17–26. http://dx.doi.org/10.30857/2413-0117.2018.1.2.

Full text

Abstract:

The article provides insights into the nature of tax policy of the EU member states and Ukraine. A comprehensive analysis of the current state of tax revenues in Ukraine and in the EU countries has been made. In particular, their size was estimated which revealed the critical need for optimization and reformation of the Ukrainian tax system to increase tax revenues and spur the GDP enhancement. The research problems and objectives have been attained and accomplished through application of the following research methods: a comparative analysis – to assess the current state of tax revenues in th

APA, Harvard, Vancouver, ISO, and other styles

47

Barabash, L. "Transformation of the tax system of Ukraine in order to facilitate the development of agricultural production." UKRAINIAN BLACK SEA REGION AGRARIAN SCIENCE 110, no. 2 (2021): 36–44. http://dx.doi.org/10.31521/2313-092x/2021-2(110)-5.

Full text

Abstract:

L. Barabash. Transformation of the tax system of Ukraine in order to facilitate the development of agricultural production The article deals with the state of functioning of agricultural production in Ukraine in modern times from the standpoint of economic, social and fiscal efficiency. A research has been made for directions of transformation of the tax system that are relevant in the conditions of the transitional economy of Ukraine, which in the near future and in the long term will encourage the industry to a brand new stage of development. Keywords: agricultural production, economic effic

APA, Harvard, Vancouver, ISO, and other styles

48

TKACHYK, Fedir, and Victoriia OSTAPCHUK. "EUROPEAN PRIORITIES FOR PERSONAL INCOME TAXATION." WORLD OF FINANCE, no. 2(63) (2020): 77–87. http://dx.doi.org/10.35774/sf2020.02.077.

Full text

Abstract:

Introduction. In the current conditions of globalization of socio-economic development and formation of a new financial civilization, social aspects of tax policy take a important place. The system of taxation of income of citizens in Ukraine today is not fully coping with the performance of their functions. The experience of developed European countries on the formation of an effective mechanism of taxation of personal income will contribute to the establishment of the newest social and fiscal-oriented paradigm of taxation of citizens in Ukraine. The increased interest in the procedures for a

APA, Harvard, Vancouver, ISO, and other styles

49

Nechayeva, Iryna. "Tax Reform in the Context of European Integration Processes and the Crisis: Possible Results for Ukraine." Modern Economics 22, no. 1 (2020): 64–71. http://dx.doi.org/10.31521/modecon.v22(2020)-10.

Full text

Abstract:

Introduction. Tax system reform should be built on the basic interpretation of taxes as a means of resources’ reallocation providing with social stability, economy stimulation, social goods’ production, etc. All of the taxes have merits as well as flaws. A typical tax system is a combination of different taxes which, in certain circumstances, requires reformation and modernization. Currently, European integration and crisis represent such circumstances for Ukraine. Meeting requirements and conditions of the EU allows fulfilling society requests and realization of the state commitments. All of

APA, Harvard, Vancouver, ISO, and other styles

50

Boiko, Svitlana, Maryna Nehrey, Nadiia Davydenko, and Viktor Karbivskyi. "Tax Sustainability in Ukraine: A Case of Agricultural Companies." Economies 11, no. 1 (2022): 6. http://dx.doi.org/10.3390/economies11010006.

Full text

Abstract:

The purpose of this article is to study the tax sustainability of agricultural companies in Ukraine. This article developed the following working hypotheses, which were derived from the main purpose of the study. The methodology for the assessment of tax sustainability has been improved due to the development of indicators of tax sustainability at all levels of the tax hierarchy. Our study confirms the hypothesis that the tax sustainability of Ukraine is worse than that of OECD member countries. The hypothesis that the tax sustainability of agricultural companies in Ukraine is worse compared t

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!