Economic Bulletin of the National Mining University

 

IssuesSectionsAuthorsKeywords

Article

Issue:2021 №1 (73)
Section:Economic theory
UDK:336.02
DOI:https://doi.org/10.33271/ebdut/73.030
Article language:Ukrainian
Pages:30-37
Title:Formation of the tax policy of Ukraine in the context of economic transformation
Author:Chynchyk A. A., Kyiv National University of Construction and Architecture
Annotation:Methods. Thanks to the methods of generalization and systematization of theoretical provisions, there is carried out the analysis of the formation of tax policy in Ukraine in connection with the main transformational changes in the structure of the economy. The study is based on the systems analysis that allows the authors to characterize the features of the formation of tax policy in Ukraine with the identification of indicative socio-economic trends in relation to the state of the budget, GDP, inflation, wages, shadow economy. Results. In the course of study, special attention was paid to the regulation of inflation, which is necessary to preserve the tax profitability of budgets in the context of the growing importance of the tax on personal income. Along with this, the role of tax instruments for unshading the economy and regulating inflationary processes is highlighted. The necessity of balancing between tax stability and the introduction of tax innovations is revealed. The analysis of the rates of the main types of taxes in Ukraine showed their frequent shift, which is enhanced by the procedural specifics of preferential taxation. In terms of introducing innovativeness, there is emphasized the need to revise it in Ukraine, taking into account global trends. Novelty. The article highlights innovation in the context of taxation and proposes to consider it in the areas of priorities, greening, valeologization, digital taxation, digitalization of tax services, socialization, situational response, increasing in demand, decentralization and ensuring tax mobility. Practical value. The analysis of the national economy confirmed its relatively weak transformational changes with the preservation of a high share of resource-intensive types of economic activity. The decrease in the importance of the processing industry, innovation-oriented and knowledge-intensive industries confirms the need to use tax instruments aimed at stimulating the development of innovation-oriented and knowledge-intensive types of economic activity through support and compensation tools, adjusting the activities of resource-intensive types of economic activities, strengthening their technological specialization, reducing the negative impact on the environment and ineffective use of human potential. 
Keywords:National economy, Tax policy, Transformation of the economy, Structural changes in the economy, Inflation, Tax stability, Tax rates
File of the article:EV20211_030-037.pdf
Literature:
  • 1. Krysovatyi, A.I. (2006). Podatky ta infliatsiia: filosofiia zalezhnosti. Svit finansiv. Vyp. 4(9), 56-66.
  • 2. Kyrychenko, O.A., & Kim, Yu.H. (2009). Vplyv infliatsiynykh protsesiv na finansovu bezpeku pidpryiemstva. Ekonomika ta derzhava. (1), 13-16.
  • 3. Poriadok provedennia indeksatsii hroshovykh dokhodiv naselennia: Postanova Kabinetu Ministriv Ukrainy vid 17 lypnia 2003 roku №1078. Retrieved from https://www.kmu.gov.ua/npas/1682812
  • 4. Dokhody: Tsina Derzhavy. Retrieved from: http://old.cost.ua/budget/revenue/#1
  • 5. Zakharkina, L.S. (2016). Rol i mistse podatkovykh nadkhodzhen u strukturi zvedenoho biudzhetu Ukrainy. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Seriia: Ekonomika i menedzhment. Vyp. 19, 125-129.
  • 6. Indeksy infliatsii. Zvedena tablytsia indeksiv za period 1991-2020 rr. Retrieved from https://www.victorija.ua/indeksy-inflyatsiyi-zvedena- tablytsya-indeksiv-za-period-1991-2015rr?print=pdf
  • 7. Vdovychenko, A. (2018). Yak fiskalna polityka vplyvaie na VVP ta infliatsiiu v Ukraini? Visnyk of the National Bank of Ukraine, (244), 26-45. doi.org/10.26531/vnbu2018.244.02
  • 8. Kolach, S., & Vasylyna, O. (2016). Rehuliuvannia infliatsiinykh protsesiv: teoriia i praktyka. Ahrarna ekonomika, T. 9, (1-2), 32-37.
  • 9. Dmytryk, O.O., Kotenko, A.M., & Smychok, Ye.M. (2019). Vplyv pryntsypiv podatkovoho zakonodavstva na vedennia biznesu v Ukraini. Finansovo-kredytna diialnist: problemy teorii ta praktyky, (29), Tom 1, 95-104. doi.org/10.32840/pdu.2020.1-1.9
  • 10. Sokolovska, V.V., & Oliynyk, O.V. Istorychnyi aspekt stanovlennia podatku na prybutok v Ukraini. Elektronnyi arkhiv Derzhavnoho universytetu «Zhytomyrska politekhnika». Retrieved from http://eztuir.ztu.edu.ua/jspui/bitstream/123456789/6313/1 /192.pdf
  • 11. Pro prybutkovyi podatok z hromadian Ukrainy, inozemnykh hromadian ta osib bez hromadianstva: Zakon Ukrainy № 1306-XII vid 05.07.1991 roku (vtratyv chynnist). Retrieved from https://zakon.rada.gov.ua/laws/show/1306-12#Text
  • 12. Pro prybutkovyi podatok z hromadian: Dekret Kabinetu Ministriv Ukrainy № 13-92 vid 26.12.1992 roku (vtratyv chynnist). Retrieved from https://zakon.rada.gov.ua/laws/show/13-92#Text
  • 13. Yedynyi sotsialnyi vnesok (IeSV): Minfin. Retrieved from https://index.minfin.com.ua/ua/labour/social/
  • 14. Vedmid, N.I. (2013). Servisna kontseptsiia: evoliutsiia ta priorytety implementatsii. Efektyvna ekonomika. (6). Retrieved from http://nbuv.gov.ua/UJRN/efek_2013_6_64
  • 15. Stadnyk, M. (2020). Mizhnarodni podatkovi novatsii - 2020. Visnyk MSFZ. Svitovyi dosvid. Ukrainska praktyka, (1). Retrieved from https://msfz.ligazakon.ua/ua/magazine_article/FZ002076.
nike lunar forever 2 mens cheap shoes sale store
  • Economic theory (current issues of modern economic theory, economic history and history of economic thought);
  • International economic relations (theory and practice of international economic relations, globalization problems, specifics of socioeconomic and sustainable development of the countries of the world)
  • Entrepreneurship and economics of enterprise (theoretical and practical issues of development of branches of national economy)
  • Finances (laws and mechanisms of financial market operation, financial support of enterprises)
  • Accounting and audit (research of methodology, methods and organization of accounting, analysis, audit and audit of financial and economic activities of enterprises and the tax system)
  • Environmental management (issues of raising utilization efficiency of environmental management, resources saving issues, problems of search and feasibility study of raw material sources, directions and efficiency of the state economic policy in resource saving and environmental protection)
  • Management (theoretical and practical issues of management in economic activities)
  • Econometrics in management decision making (scientific substantiation of efficient management decision making methods in branch and enterprise economy)
  • Мarketing (theoretical and practical issues of marketing approach to branch and enterprise development)
  • Public administration (the study of state system of economy regulation, functions, management structures of different levels, the issues of organizational and economic mechanism of state support of entrepreneurship, activation of local communities’ activities)
NIKE AIR HUARACHE

Please, note the following instructions to submit your full papers to the journal: the journal will consider previously unpublished papers in Ukrainian or English languages that should relate to the theoretical and practical profile and follow the guidelines:

1. The paper limit is 8–12 pages (single-spaced type), to be submitted electronically via e-mail.

2. For authors with no Dr. Sc. degree in Economics the paper will be submitted with a review by a Dr. Sc. in Economics to justify its novelty and practical value.

3. Each paper must accompany a completed corresponding author form which includes author’s Surname, Name and Patronymic, scientific degree, academic title, work place, position, business and home postal addresses, phone and fax number, e-mail address. Also include the office of Nova Poshta, for the copy of the Bulletin issue with the author’s publication to be sent to.

4. In case the author (authors) wish to get additional copies of the issue, this should be noted separately in the author form.

Article layout

The article starts with UDC index (left aligned, no indentation)

Next line (no line skip) is the title of the article (in capital letters, full page format).

After a line skip are the author’s initials and surname, scientific degree, academic title, place of work or study, address (comma separated). Full page format.

After a line skip is the abstract (1800 characters) in the language of the article. Abstract contains information about specific scientific results obtained in the course of the study, the level of their novelty, propositions concerning their solutions and practical value of the obtained results. In the next line (no indentation) are keywords (10-12 words) in full page format.

After a line skip is the main text (two columns format) which includes the following parts:

problem statement in general and its correlation with important scientific or practical tasks;

analysis of recent papers containing the solution of the above problem for the authors to ground their research (references are required), determination of previously unsolved parts of a general problem discussed in the article;

aim of the article (statement of purpose);

materials and methods of the research with full justification of the received scientific results;

conclusions of the research and perspectives for further scientific development in the sphere.

After a line skip is References (two column format). Bibliographic description is done according to GOST DSTU 7.1:2006 “The system of standards on information, library and publishing service. Bibliographic entry. Bibliographic description. General requirements and rules of composition” (State Commission for Academic Degrees and Titles of Ukraine Bulletin, #3, 2008).

After a line skip are abstracts (1800 characters each) in English languages with keywords in the appropriate language (6-10 words), full page format. Abstracts start with the title of the article (full page format, capitalized), author’s initials and surname, scientific degree, academic title, place of work or study in italics, full page format.

Guidelines:

  • title: Times New Roman – 12 pt, bold, capitalized;
  • subheading: Times New Roman – 12 pt, bold;
  • author’s initials and surname, degree, title, place of work or study, E-mail – 12 pt, italics;
  • main text, UDC – 12 pt;
  • abstracts, keywords – 12 pt;
  • references – 10 pt.

2.5 сm upper and lower margin, 2.0 сm left and right margin, two column format for the main text and references, 0.7 cm between columns. Paragraph indentation – 1.0 cm, single spacing.

Style and format

Formulas are printed in Equation Editor (MathType v. 4–5). Figures in the paper must be included as Microsoft Word object, grouped in a separate window created as “text box” or “Word picture”. Figures must be gray shade or pattern fill. Graphs are accepted in Microsoft Excel or standard graphics editors (Corel Draw, Adobe Illustrator) inserted in the text as objects. If graphic editors are used, the figure can be submitted as separate files linked to the text. Raster graphic objects must be submitted in uncompressed TIFF format with resolution 300 dpi or higher. Images must not be compressed into JPEG or GIF format, as quality loss is inevitable. Schemes with text can be done in the above graphic editors or Microsoft Word, in the latter case every window must be done as text box connected with other boxes by lines or arrows and then grouped. Font size in figures must be 10pt or bigger. Captions should be grouped with figures, font size – 12 pt.

The Bulletin has publication fees of 900 UAH regardless of the number of pages in the article. Additionally, 100 UAH is charged for DOI prefix..

The article is reviewed within two weeks.

The journal is published on: January 30th, March 30th, June 30th, September 30th.

『アディダス』に分類された記事一覧

Address:

Department of Economic Theory and International Economic Relations, NTU "Dnipro Polytechnic", Yavornitsky Avenue, 19, Dnipro, Ukraine, 49005.

 

Telephones: +380 (56) 47-15-66, 380 (97) 115-75-45 - Senior Editor Nina Cherchenko Albertivna.

 

 E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

30 Winter Outfit Ideas to Kill It in 2020 - Fashion Inspiration and Discovery

More Articles...