Search academic texts

Information × Registration Number 0221U103874, 0119U100937 , R & D reports Title Tax policy in Ukraine in the context of modern challenges and threats popup.stage_title Head Sokolovska Alla M., Registration Date 26-02-2021 Organization State Educational Institution "Academy of Financial Management" popup.description2 Summary on research scientific work: 363 p., 25 tables, 8 figures, 2 formulas, 299 sources, 15 annexes. TAX POLICY, STRATEGY OF DEVELOPMENT OF THE TAX SYSTEM, EVALUATION OF TAX REFORM RESULTS, ECOLOGIZATION OF THE TAX SYSTEM, SINGLE SOCIAL CONTRIBUTION, EXIT CAPITAL TAX Object of research: tax policy of the state. The purpose of the stage: to analyze the tax policy in Ukraine over the last ten years and the tax system formed as a result of its implementation, as well as to develop a strategy for its development (reform) for the medium term. Research methods: theoretical generalization, systematization, analogies, system-structural analysis and synthesis, comparative, dialectical and formal logic, historical and logical. Results and their novelty: - methodological approaches to assessment the content, quality and effectiveness of tax policy are identified; taking into account the above, a systematic assessment of tax policy in Ukraine in 2010-2019 is carried out; - the main trends in the development of the tax system of Ukraine in 2010-2019 are identified; - the key problems of the tax system of Ukraine, which require solutions in the process of its further development, are revealed; - the reasons for the spread of neoliberal strategies of tax reform in Ukraine are substantiated; - the system of restrictions which need to be considered when forming tax strategy is defined; - conceptual approaches to development of the strategy of development of the tax system of the state are substantiated, in particular, to the definition of its purpose and strategic priorities and requirements to the choice of measures and steps necessary for their implementation; - the Strategy of development of the tax system of Ukraine for the medium-term perspective directed to creating favorable conditions for smart, sustainable and inclusive economic growth is developed; - options of reform of single social contribution, safe for system of public finances in Ukraine, are proved. Product Description popup.authors popup.nrat_date 2021-02-26 Close