FOREIGN TAX ADJUSTMENT EXPERIENCE ECONOMYJournal: University Economic Bulletin. Collection of scientific articles of scientists and post-graduate students (Vol.1, No. 23)
Publication Date: 2014-11-01
Authors : Svischuk Alla;
Page : 244-251
Keywords : taxes; tax regulation of the economy; tax policy; tax classification; tax practices; fiscal instruments;
The subject of the work is the economic relations that arise regarding the formation and use of the financial resources of the state. The aim is to identify the leading foreign experience in the regulation of social and economic development of the country's tax practices and proposals for its implementation in national practice. The methodology of the work. Work was done on the study of modern scientific works which reflect the successful experience of application of the tax regulation of social and economic development of countries with developed market economies, as well as publications of the authorities of foreign countries on tax matters. The results of the work. Studied the best practices of countries with developed market economies in the use of tax methods and tools for the regulation of social and economic development of the country. Proposals for the use of individual tax methods and tools in domestic practice. Proposed grouping of countries in terms of their influence on the governments of indicators of socio-economic development through tax methods and tools. Improved classification of taxes in terms of their impact on economic development. Scope of the results: the organization and carrying out research in the field of improving the management of socio-economic development of the state tax methods and tools, building and ensuring the effective functioning of the tax regulation of the economy, the formation of the main directions of tax policy. Conclusion: The major challenge for the reform of the national tax system is the study of the leading international experience in this field and the implementation of the most positive developments in the tax system of Ukraine; in most developed countries is dominated by a system of direct taxation with a progressive scale of tax rates; countries in profits tax are divided into four groups; the most typical problems of functioning of taxation systems in developed countries are: the complexity of the tax system, the injustice of the personal income tax, the inconsistency of income taxation of individuals from various sources, a significant bias in favor of direct taxation; the nature of the tax reforms, these countries can be divided into two groups: those who spend a radical tax reform and the country has pursued a moderate tax reform; key principles to be followed in the course of reforming the national system of taxation: promoting domestic producers, to ensure compliance with the principle of social justice, to create favorable conditions for attracting foreign investment capital.
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