Total number
Full text
Total number
Full text
Number of local repositories
Full text
0222U003009,
0121U110100
,
Improving tax preferences in the context of anti-crisis fiscal policy in Ukraine
Yefymenko Tetiana I., Доктор економічних наук
17-02-2022
State Educational Institution "Academy of Financial Management"
Research report: 2 parts, 715 pages, 71 figures, 112 tables, 7 appendices, 438 sources. TAX BENEFIT, TAX PREFERENCE, TAX POLICY, TAX EXPENDITURE, EFFICIENCY. The object of research is the process of improving the policy in the field of providing and using tax benefits. The purpose of the work is to substantiate ways to improve the policy in the field of providing and using tax benefits in the context of implementing priorities of reasonable, sustainable and inclusive economic growth, as well as approximation of Ukrainian tax legislation to EU directives (long-term goals) and in the context of anti-crisis tax policy (short-term goals). Research methods - trend, comparative, cluster analysis, systems approach, synthesis, generalization, economic and mathematical modelling. The results of the study and their novelty: improved theoretical approaches to determining tax benefits. An inventory of tax benefits in Ukraine has been made. A methodological approach to assessing the effectiveness of tax benefits, tested on the example of benefits applied in Ukraine for certain activities. The best world practices of preferential taxation on basic taxes are summarized. Problems of application of special tax regimes are identified. Proposals to the Directories of tax benefits, which are budget losses, and other tax benefits in the context of individual taxes are substantiated. The obtained results are the basis for the development of methodological support and scientific and practical recommendations for increasing the effectiveness of tax preferences and eliminating the shortcomings of state tax policy in the field of establishing and using tax benefits in Ukraine. Scope - public administration.
Iefymenko Tetiana І.
Ivanov Yuriy B.
Hubarieva Iryna O.
Karpova Vlada V.
Lepeyko Tetiana I.
Naydenko Oleksiy Ye.
Raynova Larysa B.
Sokolovska Alla M.
Shlykova Viktoriia O.
2022-03-09
Updated: 2025-12-07
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