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0513U000161,
д.е.н.
21-02-2013
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State tax menegement in Ukrain: theory, methodology, practice
Voronkova Olena Mikolajvna,
popup.head Varnalij Zaharij Stepanovich
popup.opponent Крупка Михайло Іванович
popup.opponent Прокопенко Наталія Семенівна
popup.opponent Федосов Віктор Михайлович
Об'єкт - сукупність фінансово-економічних відносин, що забезпечують реалізацію управлінської діяльності держави у податковій сфері; мета - наукове обґрунтування теоретико-методологічних засад державного податкового менеджменту та практичних рекомендацій щодо його ефективного розвитку; методи - діалектичний, узагальнення та ідеалізації, синтезу, наукової абстракції, індукції та дедукції, системно-функціональний, розрахунково-аналітичні; наукова новизна - вперше: науково обґрунтовано дуалістичну сутність державного податкового менеджменту як фінансово-управлінської категорії, що полягає у поєднанні об'єктивних і суб'єктивних особливостей оподаткування та державного управління; результати - наукові розробки, висновки і рекомендації автора можуть бути використані компетентними органами державної влади при підготовці проектів змін та доповнень до податкового і бюджетного законодавства України; впроваджено у практичну діяльність Департаменту прогнозування, аналізу, обліку та звітності Державної податкової служби України, Державного комітету України з питань регуляторної політики та підприємництва; Науково-дослідного економічного інституту Міністерства економічного розвитку і торгівлі, а також у навчальному процесі Міжрегіонального інституту менеджменту Київського славістичного університету; галузь - економічна.
2013-02-21
2020-04-04
Updated: 2025-12-12
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