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Registration Number

0219U004624, 0118U000258 , R & D reports

Title

Estimation of tax potential in regions in order to decentralization

Head

Tyschenko Viktoriia Fedorivna,

Registration Date

16-09-2019

Organization

Kharkiv State University of Economics. The Department of Finance

Description

The purpose of the study is theoretical aspects and practical recommendations for assessing and improving the tax potential of Ukraine's regions in a decentralized environment. The paper assesses the tax system of Ukraine. The directions of ensuring the development of regions of Ukraine by tax instruments are determined. An assessment of the structure and prospects for the development of tax revenues to local self-government bodies is carried out. The estimation of tax potential of regions of Ukraine with the account of instruments of tax incentive of R & D is proposed. Modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of state regulation of tax incentives for innovations at the expense of incremental tax credit is confirmed. It is proved that introduction of incremental tax credit causes positive changes both for the regions and for the state. It is determined that an increase in the amount of taxpayers' tax liabilities does not affect the increase of tax burden. The relationship between deregulation in the budgetary sphere and decentralization is proved. Problems of implementation of deregulation and decentralization reforms were identified and directions for their overcoming were proposed. The object of the research is the tax potential of the regions of Ukraine in the conditions of decentralization. The subject of the study - theoretical aspects and practical recommendations for increasing the tax potential of the regions of Ukraine. The scientific novelty of the work is as follows: the introduction of an incremental tax credit for the first time stipulates positive changes for both the regions and for the state; it is determined that an increase in the amount of taxpayers' tax liabilities does not affect the increase of the tax burden; received further assessment of the tax potential of the regions of Ukraine; problems of implementing deregulation and decentralization reforms and ways to overcome them; assessment of the effectiveness of the tax system of Ukraine.5481

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Остапенко Вікторія Миколаївна
Тищенко Вікторія Федорівна