Registration Number
0222U003538,
0117U001140
, R & D reports
Title
Issues of accounting and audit in Ukraine and approaches for there solving
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Head
Pashkevych Maryna S., Доктор економічних наук
Registration Date
15-04-2022
Organization
National Technical University Dnipro Polytechnic
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One of the most significant and at the same time difficult problems in the process of transition of the Ukrainian economy to market conditions is the improvement of relations between taxpayers and the state. Reform of the tax system should be carried out in accordance with the priorities of state policy on socio-economic development, promote sustainable economic growth by liberalizing the tax system on the basis of prudent policy, provide sufficient aggregate tax revenues to budgets at all levels, establish liberal attitudes tax liabilities, and increase liability for non-payment of taxes. The application of tax regulation measures is limited by the fact that, given their widespread use, they can distort the effects of market mechanisms, distort competition, create artificial advantages for individual taxpayers. That is why they should be neutral in relation to the motives of economic entities. Thus, tax regulation contradicts such principles of taxation as equality and neutrality of taxation (although "in practice it is impossible to ensure full tax neutrality in principle"). A study of the current state of the tax system shows that today the issues of reorientation of the current tax system to stimulate the socio-economic development of the country remain unresolved, and the shortcomings of the tax system have led to systemic problems. Therefore, Ukraine's tax system should be reformed in such a way that it becomes an effective tool for increasing the state's competitiveness and contributing to the development of Ukraine's economy. The main task of reforming the tax system of Ukraine is to reduce the tax burden on the economy. At the same time, a sharp decline in tax rates and the general level of taxation (tax rate) may lead to the expected growth of investment and economic growth.
Product Description
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Gres Nataliia Leonidivna
Driha Olga Pavlivna
Makurin Andrii A.
Усатенко О.В.
Shashenko Maryna O
Shishkova Nataliya L.
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2022-04-15
