TAX TRANSFORMATIONS EFFECTS
The tax reforms in Ukraine last a long time but do not lead to the desirable results. It actualizes the research of mistakes and wrong managerial decisions. The authors consider that the main reason of ineffective tax reforms is ignoring the objective features of taxes and fundamentals of management...
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| Format: | Article |
| Language: | English |
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FINTECH Alliance LLC
2019-06-01
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| Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
| Subjects: | |
| Online Access: | https://fkd.net.ua/index.php/fkd/article/view/2126 |
| _version_ | 1797726626144845824 |
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| author | V. Fedosov O. Tymchenko V. Babichenko |
| author_facet | V. Fedosov O. Tymchenko V. Babichenko |
| author_sort | V. Fedosov |
| collection | DOAJ |
| description | The tax reforms in Ukraine last a long time but do not lead to the desirable results. It actualizes the research of mistakes and wrong managerial decisions. The authors consider that the main reason of ineffective tax reforms is ignoring the objective features of taxes and fundamentals of management under policy making. The article aims to prove this hypothesis. The authors use the method of logical assumptions based on the interrelation of objective and subjective as well as the statistical data analysis for evidence. They show that the definition of taxes can be interpreted in different way. It predetermines the tax reform beneficiary: government or society. The Ukrainian government determines the tax reform purposes in abstractive form without quantitative indicators and does not analyses the previous tax transformations results. Such management does not meet the principles that objectively predetermine tax reform successful results. The tax transformations during 2014—2018 led to the tax burden grows. In the result the government revenue increased. At the same time it led to the cutback of consumption demand. The indicators of the pharmacy market and excise goods market development prove this conclusion. Such effect was a logical result of the ignoring objective properties of taxes. Managerial decisions on the tax system reforming contradicted to the purpose of the tax system reform in Ukraine — to provide economic grows. The statistical data demonstrate a little GDP grows. But most of people became much poor through unequal distribution of income. The Ukrainian government did not use the natural properties of tax as regulators of consumption demand through shifting the tax burden from poor sector of population due to towards the income that significantly exceeds the average. The authors suggest the further ways of the tax system reforming in Ukraine. |
| first_indexed | 2024-03-12T10:48:21Z |
| format | Article |
| id | doaj.art-38279b60512d466395597ec8388ca750 |
| institution | Directory Open Access Journal |
| issn | 2306-4994 2310-8770 |
| language | English |
| last_indexed | 2024-03-12T10:48:21Z |
| publishDate | 2019-06-01 |
| publisher | FINTECH Alliance LLC |
| record_format | Article |
| series | Фінансово-кредитна діяльність: проблеми теорії та практики |
| spelling | doaj.art-38279b60512d466395597ec8388ca7502023-09-02T07:20:00ZengFINTECH Alliance LLCФінансово-кредитна діяльність: проблеми теорії та практики2306-49942310-87702019-06-0122910.18371/fcaptp.v2i29.172216TAX TRANSFORMATIONS EFFECTSV. Fedosov0O. Tymchenko1V. Babichenko2Kyiv National Economic University named after Vadym Hetman, Ukraine;Kyiv National Economic University named after Vadym HetmanKremenchuk Mykhailo Ostrohradskyi NationalUniversityThe tax reforms in Ukraine last a long time but do not lead to the desirable results. It actualizes the research of mistakes and wrong managerial decisions. The authors consider that the main reason of ineffective tax reforms is ignoring the objective features of taxes and fundamentals of management under policy making. The article aims to prove this hypothesis. The authors use the method of logical assumptions based on the interrelation of objective and subjective as well as the statistical data analysis for evidence. They show that the definition of taxes can be interpreted in different way. It predetermines the tax reform beneficiary: government or society. The Ukrainian government determines the tax reform purposes in abstractive form without quantitative indicators and does not analyses the previous tax transformations results. Such management does not meet the principles that objectively predetermine tax reform successful results. The tax transformations during 2014—2018 led to the tax burden grows. In the result the government revenue increased. At the same time it led to the cutback of consumption demand. The indicators of the pharmacy market and excise goods market development prove this conclusion. Such effect was a logical result of the ignoring objective properties of taxes. Managerial decisions on the tax system reforming contradicted to the purpose of the tax system reform in Ukraine — to provide economic grows. The statistical data demonstrate a little GDP grows. But most of people became much poor through unequal distribution of income. The Ukrainian government did not use the natural properties of tax as regulators of consumption demand through shifting the tax burden from poor sector of population due to towards the income that significantly exceeds the average. The authors suggest the further ways of the tax system reforming in Ukraine.https://fkd.net.ua/index.php/fkd/article/view/2126taxtax systemtax reformobjective and subjectiveeconomic grows |
| spellingShingle | V. Fedosov O. Tymchenko V. Babichenko TAX TRANSFORMATIONS EFFECTS Фінансово-кредитна діяльність: проблеми теорії та практики tax tax system tax reform objective and subjective economic grows |
| title | TAX TRANSFORMATIONS EFFECTS |
| title_full | TAX TRANSFORMATIONS EFFECTS |
| title_fullStr | TAX TRANSFORMATIONS EFFECTS |
| title_full_unstemmed | TAX TRANSFORMATIONS EFFECTS |
| title_short | TAX TRANSFORMATIONS EFFECTS |
| title_sort | tax transformations effects |
| topic | tax tax system tax reform objective and subjective economic grows |
| url | https://fkd.net.ua/index.php/fkd/article/view/2126 |
| work_keys_str_mv | AT vfedosov taxtransformationseffects AT otymchenko taxtransformationseffects AT vbabichenko taxtransformationseffects |