Issue №: 11 (39)
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.
TAX REGULATION OF THE REAL SECTOR OF THE ECONOMY
GARBAR Zhanna – Doctor of Economics, associate professor. Professor of the
Department of Agrarian Management, Vinnytsia National Agrarian University ((21000,
Vinnytsia, 3 Pirogova St., e-mail: garbar_janna@ukr.net).
KONDUKOTSOVA Nelia – Senior Lecturer of the Management Department of
the Institute of Economics and Management, Open International University of Human
Development «Ukraine» (03115, Kyiv, 23 Lvivska St., e-mail: knelyavp@ukr.net).
The article is defines the main principles of tax regulation of the real sector of the
economy in the system of stimulating economic development of the country. The
peculiarities of tax policy formation for the medium and long-term perspective are
generalized and systematized. The dynamics of indicators of the Ukrainian tax system in
the Paying Taxes rating is considered. The main approaches to the formation of tax
revenues of the state and local budgets in the context of the main taxes are revealed. The
level of implementation of planned tax revenues to the consolidated budget of Ukraine is
described. It is proved that it is important to increase the endogenous potential of domestic
tax policy through stimulation of investment-innovation transformation of fiscal-tax
relations, increase of transparency of the system of reimbursement of value added tax and
transfer pricing. The regulation of the tax system for the development of the real sector of
the economy has been developed through the improvement of the institutional environment
of the functioning of the fiscal policy of the country, which will allow achieving a long-term
balance of the financial system.
1. Mulyk T.O. (2014) Rol podatkovoho rehuliuvannia u rozvytku rynku biopalyv v
Ukraini. OBLIK. EKONOMIKA. MENEDZHMENT : naukovi notatky The role of tax
regulation in the development of biofuels market in Ukraine Mizhnarodnyi zbirnyk
naukovykh prats. Vypusk 4. S. 290-296 [in Ukrainian].
2. Sokolovska A.M., Rainova L.B. ( 2017) Podatkovi instrumenty stymuliuvannia
NDDKR u Yevropi ta sviti : dyzain i osoblyvosti vykorystannia. [ Tax incentives for R & D in
Europe and the world: design and features of use]. Finansy Ukrainy. No 11. S. 65-88 [ in Ukrainian].
3. Podatkovyi kodeks Ukrainy: Zakon Ukrainy vid 02.12.2010 r. № 2755-VI [The
Tax Code of Ukraine: Law of Ukraine dated 02.12.2010 № 2755-VI] URL :
http://zakon.rada.gov.ua/laws/show/2755-17 [in Ukrainian].
4. Sobchuk S.I. (2017) Formuvannia nepodatkovykh nadkhodzhen biudzhetu v
systemi biudzhetnoho rehuliuvannia [Formation of non-tax revenues of the budget in the
system of budgetary regulation]. Investytsii, praktyka ta dosvid. No 7.
S. 79–84 [in Ukrainian].
5. Pasichnyi M.D. (2018) Fiskalna rezultatyvnist podatkovoi systemy [Fiscal
efficiency of the tax system]. Visnyk KNTEU. No 3. S. 116-130 [in Ukrainian].
6. Ilnytska A.V. (2017) Analiz osnovnykh zmin u podatkovomu zakonodavstvi
shchodo podatku na dodanu vartist. Molodyi vchenyi [Analysis of the main changes in the
tax legislation regarding value added tax]. No 2 (42) S. 253-256 [in Ukrainian].
7. Harbar Zh.V., Sobchuk S.I. (2017) Podatkovi nadkhodzhennia u systemi
formuvannia dokhodiv biudzhetu [Tax revenues in the budget revenue generation system].
Ekonomika. Finansy. Pravo. No 7. S. 35-41 [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
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The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
