Registration Number
0220U100320,
0119U100937
, R & D reports
Title
Tax policy in Ukraine in the context of modern challenges and threats
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Head
Sokolovska Alla M.,
Registration Date
15-01-2020
Organization
State Educational Institution "Academy of Financial Management"
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GLOBALIZATION, INEQUALITY OF INCOME AND WEALTH, POLITICAL FISCAL CYCLE, TAX POPULISM, TAX CONSEQUENCES OF AGEING OF THE POPULATION AND DIGITALIZATION OF ECONOMY, TAX POLICY OF INCLUSIVE GROWTH
Object: state tax policy.
The purpose: to determine the tax consequences of global problems and their peculiarities in Ukraine.
Research methods: theoretical generalization, system-structural analysis and synthesis, systematization, comparative, dialectical and formal logic, regression analysis.
Results and their novelty: the numerical parameters of the impact of globalization on the main characteristics of the tax system of Ukraine, as well as its specific tax effects for a small open economy are determined by using the regression analysis; time limits, the causes and forms of right and left tax populism in Ukraine are determined; the impact of the political cycle on tax policy in Ukraine based on the analysis of changes in tax legislation during 1993-2019 is substantiated and the features of the political tax cycle are identified; the principles of segmentation of taxpayers with tax debt in Ukraine on the basis of generalization of foreign experience are proved; the increase in the fairness criterion of PIT in Ukraine in 2004-2018 on the basis of the calculation of effective tax rates for individuals with different income levels is substantiated; the ways of increasing the fairness of the personal income tax in Ukraine are substantiated; the impact of population aging in Ukraine on the tax system and dynamics of tax revenues to the budget has been determined; the directions of improvement of activity of the State Tax Service of Ukraine on the basis of digitization are developed by generalization of the best foreign practices of tax administration; the directions of reforming the tax system that would meet the requirements of inclusive economic growth on the basis of generalization of theoretical and methodological achievements of Western scientists are substantiated.
Product Description
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2020-04-02
