Registration Number
0224U002893,
(0121U110100)
, R & D reports
Title
Improving tax preferences in the context of anti-crisis fiscal policy in Ukraine
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Перегляд системи податкових пільг в Україні в контексті європейського досвіду.
Head
Yefymenko Tetiana I., Доктор економічних наук
Registration Date
12-03-2024
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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Research report: 3 parts, 836 pages, 57 figures, 108 tables, 5 appendices, 587 sources.
TAX BENEFIT, TAX PREFERENCE, TAX POLICY, TAX COSTS, EFFICIENCY, PERFORMANCE.
The object of the research is the process of policy improvement in the field of providing and using tax benefits.
The purpose of the work is to substantiate the ways of improving the policy in the field of granting and using tax benefits in the context of the implementation of the priorities of smart, sustainable and inclusive economic growth, as well as the approximation of the tax legislation of Ukraine to the requirements of the EU Directives and in the context of the implementation of the anti-crisis tax policy.
Research methods – comparative analysis, systematic approach, synthesis, generalization. Research results and their novelty: problems and trends in the application of tax benefits in Ukraine for the period 2014-2022 were revealed; the conceptual provisions regarding the anti-crisis preferential tax policy during the period of post-war economic recovery have gained further development; the harmonization of reforming the system of tax benefits in Ukraine with European institutional approaches in this area received further development; a critical analysis of existing approaches to stimulating investment and innovation activity, energy efficiency and energy saving in Ukraine in the context of tax theory and best European practices was carried out; conceptual directions for the revision of the preferential tax policy of Ukraine were developed and proposals for the abolition of tax benefits in the context of EU requirements were substantiated.
The obtained results will contribute to the creation of methodological, legal and institutional prerequisites for ensuring compliance of Ukraine's preferential policy with EU norms and rules.
The field of application is public administration.
Product Description
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Iefymenko Tetiana I.
Ivanov Yurii B.
Karpova Vlada V.
Laptiev Viacheslav I.
Naidenko Oleksii Ye.
Rainova Larysa B.
Sokolovska Alla M.
Shlykova Viktoriia О.
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2024-03-12
