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
076 Business, trade and exchange activities
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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".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
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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.
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- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
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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”.
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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”.
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. "
