Strategic Planning of Taxation Development in the EU CountriesJournal: Quarterly Scientific Journal "Economic Herald of the Donbas" (Vol.40, No. 2)
Publication Date: 2015-06-01
Authors : Pokatayeva O. V.; Kucherova G. Yu.;
Page : 88-95
Keywords : strategic planning; taxation; strategic priorities; tax policy; tax revenues;
The paper studied the strategic priorities and strategic planning of taxation in the EU. The study used the methods of generalization, selection, analysis, synthesis, induction, which allowed to talk about imbalances in the distribution of the tax burden of taxation, namely to shift the emphasis of taxation on labor, then capital and consumption. It was determined that the main strategic priorities for the development of taxation in the EU Member States are concentrated on stabilizing the tax revenue of the Member States; the formation of a stable domestic market; promoting employment growth. The main strategic plans for tax policy in the coming years the EU generalized measures focus on the elimination of tax obstacles to all forms of cross-border economic activity, continuing the fight against harmful tax competition and the expansion of cooperation between tax authorities in the field of control and the fight against tax fraud. In the context of European trends for further development of taxation in Ukraine justified following recommendations: to redistribute the tax burden: to reduce the pressure on labor costs to the level of taxation of capital in order to reduce the growing trend of consumption in the country; reduce the number of tax rates and bases, respectively, to unify the partner countries, for whom our economy is open; improved approaches that establish limiting parameters; develop the use of IT technologies in the field of taxation.
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