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


Issue №: 11 (39)

Published: 2019.02.01

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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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.

Keywords: tax system, tax regulation, fiscal policy, real sector of economy, budget revenues, tax burden.

List of references

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].

All journal issues

About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

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”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "