Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 7 (47)

Published: 2019.08.14

DOI: 10.37128/2411-4413-2019-7

Description:
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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TAX INNOVATIONS AND THEIR IMPACT ON THE EFFICIENCY OF THE TAX SYSTEM

DOI: 10.37128/2411-4413-2019-7-11

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GUDZENKO Nataliya – PhD, associate professor, assistant professor of accounting and taxation

sectors of the economy Department. Vinnytsia National Agrarian University. (21008, Vinnytsia,

Soniachna str. 3, е-mail: gudzenko_nm11@ukr.net).

KORPANIUK Tetiana – Candidate of Economic Sciences, Associate Professor, Associate

Professor of the Department of Accounting and Taxation in the fields of Economy Vinnytsia National

Agrarian University (21008 Vinnitsa, 3 Soniachna str., e-mail: tsharko@ukr.net)

PLAKHTII Tetiana – Doctor of Economic Sciences, Associate Professor, Associate Professor of

the Department of Accounting and Taxation in the fields of Economy Vinnytsia National Agrarian

University (21008 Vinnitsa, 3 Soniachna str., e-mail: taniprof@i.ua)

Annotation

The main characteristics of the current tax system are considered, its advantages and disadvantages

are highlighted.

The systems of direct and indirect taxation in Ukraine are investigated, their features and problems

of functioning are revealed and characterized. The reasons for the imperfection of certain types of direct

and indirect taxes are determined, and directions for improving the mechanism of their collection are

proposed considering the experience of European countries. The peculiarities of the development of

domestic taxation are substantiated in order to optimize the tax burden, reduce tax pressure on

entrepreneurial structures taking into account the European integration course of the state development.

The impact of changes in the tax legislation in the part of tax rates and taxation objects on the

possibility of increasing the revenue of the budget and fulfilling the functions of stimulating economic

development by taxes is described. The proposals on optimizing the tax system and reducing the tax burden

are summarized.

Keywords: tax system, taxes, payments, tax burden, value added tax, single payment, excise tax, income tax, preferential tax system.

List of references

1. Andrushchenko, V.L., & Tuchak, T. V. (2016). Podatkova derzhava: monoghrafija [Tax state:

a monograph]. Kyiv: Alerta [in Ukrainian].

2. Verkhovna Rada Ukrainy. (2010). Podatkovyi kodeks Ukrainy [The Tax Code of Ukraine].

zakon5.rada.gov.ua Retrieved from http://zakon5.rada.gov.ua/laws/show/2755-17.

3. Derzhavna fiskalna sluzhba Ukrainy [State fiscal service of Ukraine]. sfs.gov.ua. Retreived from

http://sfs.gov.ua [in Ukrainian].

4. Derzhavna kaznacheiska sluzhba Ukrainy [The State treasury service of Ukraine].

treasury.gov.ua. Retreived from https://www.treasury.gov.ua [in Ukrainian].

5. Ukrainske tovarystvo ekonomichnykh svobod [Ukrainian Economic Freedoms Foundation].

ueff.org. Retrieved from https://ueff.org [in Ukrainian].

6. Tolochko, V.M., & Muzyka, T.F. (2011). Ohliad mekhanizmu stiahuvannia podatkiv v Ukraini

ta deiakykh krainakh svitu [Overview of the tax collection mechanism in Ukraine and in some countries

of the world]. Sovremennaya farmatsiya, С. 71-74. Retrieved from http://dspace.nuph.edu.ua/

handle/123456789/10108 [in Ukrainian].

7. Podatok na dokhody fizychnykh osib ta podatok na sotsialne zabezpechennia dlia kompanii,

mizhnarodnyi dosvid. Informatsiina dovidka [Individual income tax and social security tax for companies,

international experience. Information help]. euinfocenter.rada.gov.ua. Retrieved from

http://euinfocenter.rada.gov.ua/uploads/documents/29359.pdf [in Ukrainian].

8. Sidelnykova, L.P., & Naidenko, O.Ie. (2017). Realizatsiia pryntsypu sotsialnoi spravedlyvosti v

opodatkuvanni fizychnykh osib [Implementation of the principle of social justice in the taxation of

individuals]. Ekonomika rozvytku - Development Economics, 2, 86-96 [in Ukrainian].

9. Plakhtii, T. F. (2018). Podatkova znyzhka z podatku na dokhody fizychnykh osib: poriadok

zastosuvannia ta dokumentalne pidtverdzhennia [Tax abatement on personal income tax: application

procedure and documentary assignment]. EKONOMIKA. FINANSY. MENEDZhMENT: aktualjni pytannja

nauky i praktyky – EСONOMY. FINANСES. MANAGEMENT: topical issues of science and practical

activity, 3, 125-143 [in Ukrainian].

10. Vietskaya, O.V. (2018). Sovremennyie tendentsii v nalogooblozhenii pribyili korporatsiy: perspektivyi naloga na vyivedennyiy capital [Modern trends in corporate income taxation: perspectives of the withdrawn capital tax]. Ekonomika promyslovosti – Economy of industry, 2 (82), 24-49 [in Ukrainian].

11. Chaika, V.V. (2017). Podatkova polityka Ukrainy: teoretyko-pravovyi aspekt: monoghrafija [Tax policy of Ukraine: theoretical and legal aspect: a monograph]. Irpin: Universytet DFS Ukrainy [in Ukrainian].

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).