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Information × Registration Number 0216U001205, 0115U002335 , R & D reports Title Directions formation of tax policy of Ukraine in the context of decentralization and broadening the tax base popup.stage_title Head Desyatnyuk Oksana Myronivna, Registration Date 28-01-2016 Organization Ternopol National Economic University popup.description2 Formulation and implementation of tax policy in the context of fiscal decentralization and expansion of the tax base in Ukraine are important issues that need urgent solution in today's economic development and improvement of fiscal policy. The above is due to the need to harmonize economic and social development of the country and territories through taxes and other tax payments, as well as the formation of an effective system of local taxation. In the study, Conceptual bases of implementation of tax policy at the national, regional and local levels, defined the nature, content, objectives, features, principles of new relations in the field of taxation and regulatory support in Ukraine. Comprehensively elaborated the issue of the process of formation and expansion of the tax base for the formation of an effective system of local taxation that allows legislatively form a qualitatively new basis for the economy of Ukraine and territories in particular. Significant practical importance is the model of fiscal decentralization, the formation and expansion of the tax base. The object of study - the tax policy of Ukraine in terms of socio-economic transformation of social relations. Research subject - fiscal decentralization, development and expansion of the tax base as a basis for building an effective tax policy and achieve socio-economic development in Ukraine. The main purpose of research is to develop a new model of fiscal decentralization, the formation and expansion of the tax base in the context of reforming the fiscal relations in Ukraine. Methods used in the study: the dialectical method of scientific knowledge and systematic approach to the study of tax policy. The study practical aspects of fiscal decentralization in terms of economic and social transformations used methods of abstraction, system assessment, scientific deduction and induction. Research practices forming the tax base and the ways of its extension will be conducted using the research method of positive facts, phenomena and practices and the realities of economic and statistical methods and techniques. Formulation of proposals for improving tax instruments in domestic practice will be based on the application of regulatory and evaluative method of setting goals and making recommendations on their achievement. Scientific novelty based on the use of new methods to solve applied problems through the application of new original ideas and concepts. These scientific approaches and methods will be used to confirm initial project ideas and hypotheses, namely the effective functioning of the tax system needs Ukraine develop radically new approaches to the distribution of taxes and tax payments to the state and local levels; ensuring full growth of social well-being requires maximum expansion of the tax base through search and attract additional sources of funds to the budgets of all levels; will be the model of fiscal decentralization, the formation and expansion of the tax base. Synthesis of scientific results. The model of fiscal decentralization, the formation and expansion of the tax base in the context of reforming the fiscal relations in Ukraine. The ways of solving problems with democratic standards and have the opportunity to further use in practice in the fiscal area. Because the topic involves defining new ways of forming tax policy towards fiscal decentralization and find ways to broaden the tax base, it becomes extraordinary importance not only in the field of state and local finances, and has a significant practical basis for improving the socio-economic situation in Ukraine. The practical significance of the results is that in the process of scientific research results obtained innovative new way to solve complex problems in the field of taxation, promote the development of management practices of state and local finances, and improve tax administration system in Ukraine. Some results have innovative. Product Description popup.authors Герман Людмила Тарасівна Герчаківський Святослав Дем'янович Дем'янишин Василь Васильович Заклекта-Берестовенко Олена Святославівна Маршалок Тарас Ярославович Невідома Діана Романівна Поглод Христина Ігорівна Ревун Костянтин Іванович Романків Ірина Ярославівна Синютка Наталія Геннадіївна Угрин Володимир Володимирович Фільо Марія Михайлівна Яневич Михайло Миколайович popup.nrat_date 2020-04-02 Close