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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 11 (39)

Published: 2019.02.01

DOI: XX.XXXXX/XXXXXXXXXXXXX

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 REGULATION OF THE REAL SECTOR OF THE ECONOMY

DOI: XX.XXXXX/XXXXXXXXXXXXX

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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).

Annotation

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].

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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).