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Information × Registration Number 0217U000302, 0115U002335 , R & D reports Title Directions formation of tax policy of Ukraine in the context of decentralization and broadening the tax base popup.stage_title Head Desyatnyuk Oksana Myronivna, Registration Date 26-01-2017 Organization Ternopol National Economic University popup.description2 Formulation and implementation of tax policy in the context of fiscal decentralization and expansion of the tax base in Ukraine are important issues that need urgent solution in today's economic development and improvement of fiscal policy. The above is due to the need to harmonize economic and social development of the states and territories through taxes and other tax payments, as well as the formation of an effective system of local taxation. In the study substantiated the conceptual principles of implementation of tax policy at the national, regional and local levels, defined the nature, content, objectives, features, principles of organization of new relations in the field of taxation and regulatory support in Ukraine. Comprehensively elaborated the issue of the process of formation and expansion of the tax base for the formation of an effective system of local taxation that allows the legislation to form a qualitatively new basis of economic development of Ukraine and territories in particular. Significant practical importance is the model of fiscal decentralization, the formation and expansion of the tax base. Object of study - Tax policy of Ukraine in terms of socio-economic transformation of social relations. Research subject - fiscal decentralization, development and expansion of the tax base as a basis for building an effective tax policy and achieve socio-economic development in Ukraine. Relevance of the research project driven by the need to address the problem of optimal proportions of distribution of financial resources of the state and the search for effective tools for the effective functioning of local authorities, the acquisition of financial autonomy and the possibility of effective implementation of their duties. The specific applications, which decision for the project is the isolation of new directions of tax policy of Ukraine in the context of fiscal decentralization and expansion of the tax base based on the analysis of domestic and foreign experience. The model of fiscal decentralization, the formation and expansion of the tax base in the context of the reform of fiscal relations in Ukraine. The ways of solving problems with democratic standards and have the opportunity to further use in practice in the fiscal area. Because the topic involves defining new ways of forming fiscal policy towards fiscal decentralization and finding ways to expand the tax base, it becomes extreme urgency not only in the field of state and local finance, and is a significant practical basis for improving the socio-economic situation in Ukraine. The main purpose of research is to develop a new model of fiscal decentralization, the formation and expansion of the tax base in the context of the reform of fiscal relations in Ukraine. The tasks are aimed at solving the project: - to carry out a comprehensive analysis of the legal provision of the formation of the tax base at the national and local levels; examine institutional aspects of tax revenue for the financial functioning states with developed market and transition economies; find out the problems of the institute of local taxation in Ukraine; analyze the fiscal efficiency of tax instruments by the state as a whole, the local and national levels; to identify ways of creating and expanding the tax base; identify areas of improvement of tax instruments in domestic practice, to make legislative proposals to improve the effectiveness of fiscal and regulatory taxes at the state and local levels; single out clear strategic priorities for tax policy in Ukraine in the context of new approaches in taxation; develop a fiscal strategy geoeconomic and identify areas of development of state and local finances; outline the conceptual basis of efficient management of tax processes in the context of state policy with decentralized fiscal and broad tax base; present a model of fiscal decentralization, the formation and expansion of the tax base. Product Description popup.authors Іванова Анна Миколаївна Іванова Ольга Юріївна Заклекта-Берестовенко Олена Святославівна Лапка Роксолана Віталівна Маршалок Тарас Ярославович Невідома Діана Русланівна Сидорович Олена Юріївна Синютка Наталія Євгенівн Тулай Оксана Іванівна Угрин Володимир Володимирович Шевчук Антон Михайлович popup.nrat_date 2020-04-02 Close