Economic Bulletin of the National Mining University

 

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Issue:2019 №3 (67)
Section:Economic theory
UDK:330.1:336:02:338.2
DOI:https://doi.org/10.33271/ev/67.033
Article language:Ukrainian
Pages:33-41
Title:Current priorities of tax policy in the conditions of modernization of the national economy
Authors:Chynchyk A. A., Kiev National University of Construction and Architecture,
Golubka S. M., Advisor to the Member of the Clearing House of Ukraine
Annotation:The article summarizes the main imperatives for understanding the tax policy by the essence, impact objects, the functionality of the processes, as well as on the basis of the consequences of its implementation, that is, stimulating business and entrepreneurial activity, economic development of the country, ensuring a balanced state budget, and solving short-term and the long-term challenges that society faces with the help of the country's tax system. The tax policy is proposed to be considered as the activity of specialized institutions – public authorities aimed at regulating tax relations regarding the mobilization and redistribution of financial resources in the form of mandatory payments with a view to the effective functioning of the national economy. The essence of modernization of the economy is determined in conjunction with the implementation of tax policy. Modernization of the economy involves improving the existing situation with marked changes in the technological, intellectual, labor, institutional-political and moralethical nature, in which the strategic perspective ensures innovative development and the transition to the next civilization stage. The place of modernization of the economy in the laws of ensuring civilizational progress along with the processes of economic growth, economic and innovative development, the formation of (post-) information economy is determined. The relevance of tax policy in the context of the main directions of modernization of the national economy is justified and characterized – the constancy of its development, the leading importance of small and medium-sized businesses, the de-shadowing of the wage system, financial support for the development of regions and communities, the innovative development of the business environment, the innovative development of the economy with the transition to the next technological way. The prospects of studying the relevance of financial decentralization in the context of ensuring socio-economic development based on the localization of problem solving are noted. 
Keywords:Tax policy, Modernization of the economy, Tax burden, Relevance, Innovative development
File of the article:EV20193_033-041.pdf
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