| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2021 №3 (75) |
| Section: | Economic theory |
| UDK: | 336.02 |
| DOI: | https://doi.org/10.33271/ebdut/75.034 |
| Article language: | Ukrainian |
| Pages: | 34-42 |
| Title: | Interaction and interdependence between effective tax policy and policy of de-shadowing the economy |
| Author: | Chynchyk A. A., Kyiv National University of Construction and Architecture |
| Annotation: | Methods. In the process of studying the interaction and interdependence between effective tax policy and the policy of de-shadowing the economy the following methods were used: analysis and synthesis, method of analogy, methods of induction and deduction, method of comparative analysis. The fundamental provisions of economic theory, a set of methods, techniques and principles of scientific knowledge formed the methodological basis of the study. Results. The interaction and interdependence between effective tax policy and de-shadowing policy are studied and the most common types of shadow activity in the economy of Ukraine are presented, namely: real incomes of citizens, incomes and profits of enterprises concealment from taxation; obtaining shadow incomes by covertly removing the resources emerging on the basis of the difference between official and real prices for goods and services from turnover; corruption. The negative consequences of the shadow economy functioning are analyzed, including unregulated economic development, reduced taxes, inability to quickly use legalized funds in cases of difficult economic situations. Novelty. There is substantiated the need for a new strategy of de-shadowing the economy, which should be carried out on the basis of conversion, namely non-destructive attraction of shadow capitals and money to the legal sphere of the economy on the basis of the appropriate motivation of entities operating in the shadow sphere. Practical value consists in developing proposals regarding the need for drastic measures, because further limiting of the impact of shadowing factors on the economy cannot be based only on forceful methods that have a temporary effect. It should be a holistic system of actions aimed primarily at overcoming and eradicating the causes and preconditions of these occurrences and processes. |
| Keywords: | National economy, Shadow economy, Taxation, Tax evasion, Shadowing of the economy, De-shadowing, Tax policy |
| File of the article: | EV20213_034-042.pdf |
| Literature: |
|
- 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)
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