Registration Number
0223U003310,
(0121U110100)
, R & D reports
Title
Improving tax preferences in the context of anti-crisis fiscal policy in Ukraine
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Концепція податкових витрат та механізм її запровадження в систему управління державними фінансами.
Head
Yefymenko Tetiana I., Доктор економічних наук
Registration Date
13-04-2023
Organization
State Educational Institution "Academy of Financial Management"
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The purpose is substantiation of ways to improve the policy in the field of granting and using tax benefits in the context of implementing the priorities of smart, sustainable and inclusive economic growth, as well as approximation of tax legislation in Ukraine to EU directives (long-term goals) and in the context of anti-crisis tax policy (short-term goals).
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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 results and their novelty: methodological approaches to determining the basic structure and tax expenditure from certain types of taxes have been further developed; the elements of the basic structure and tax expenditure from certain types of taxes are substantiated; the elements of the basic structure and tax expenditure of personal income tax in Ukraine were identified for the first time; an assessment of the situation was carried out and the problems of implementing the concept of tax expenditure in Ukraine were identified, proposals were developed regarding ways to solve them; for the first time, the structure of directories and reports on tax benefits, which are losses of budget revenues, and on other tax benefits in Ukraine was analyzed from the point of view of best global practice; the necessity and approaches to the development and introduction in Ukraine of the textual (analytical) part of the report on tax expenditure, as well as the filling of its tabular part and tax benefits directories with not only quantitative, but also qualitative information, are substantiated.
The obtained results and proposed legislative changes will contribute to the creation of methodological, legal and institutional prerequisites for the implementation of the concept of tax expenditure in Ukraine.
Product Description
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Shlykova Viktoriia О.
Iefymenko Tetiana I.
Naidenko Oleksii Ye.
Revenko Olena V.
Karpova Vlada V.
Sokolovska Alla M.
Ivanov Yuriy B.
Rainova Larysa B.
Laptiev Viacheslav I.
Kostyana Oksana V.
Gripich Olena V.
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2023-04-13
