Tax Instruments for National Economy’s Digitization: Content and Features of Use
Today, the development of the national economy can only be imagined with the active use of digital technologies. State authorities and local self-governments can ensure more active development of the digital economy, using the full range of methods, tools, and levers at their disposal. Tax instrumen...
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| Format: | Article |
| Language: | deu |
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Institute of Accounting and Finance
2022-12-01
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| Series: | Облік і фінанси |
| Subjects: | |
| Online Access: | http://www.afj.org.ua/pdf/948-podatkovi-instrumenti-cifrovizacii-nacionalnoi-ekonomiki-zmist-ta-osoblivosti-vikoristannya.pdf |
| _version_ | 1811170117835292672 |
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| author | Inna Yakushko |
| author_facet | Inna Yakushko |
| author_sort | Inna Yakushko |
| collection | DOAJ |
| description | Today, the development of the national economy can only be imagined with the active use of digital technologies. State authorities and local self-governments can ensure more active development of the digital economy, using the full range of methods, tools, and levers at their disposal. Tax instruments, which form the core of the entire mechanism of state regulation, play a decisive role among them. The article aims to systematize the main tax instruments for stimulating the national economy's digitization. A tax instrument is a way for the state to influence the behavior of economic entities in the process of implementing tax relations. Tax instruments are critical elements in the tax regulation system and, accordingly, are essential for ensuring the development of the digital economy. These tools are multi-variant and quite flexible in use, which gives state authorities and local self-government various opportunities to stimulate the behavior of business entities regarding the use of digital technologies in their activities.
For the development of the digital economy, it is necessary to use a range of tax instruments that are both stimulating and controlling in nature. The article singles out tax instruments that should be used to stimulate the national economy's digitization processes. Among them: are taxes, tax benefits, special tax regimes, tax holidays, tax administration, tax control, and tax sanctions. In order to create favorable conditions for the development of digital infrastructure and attract investments, it is advisable to improve tax instruments, focusing them on stimulating the development of the IT industry in Ukraine. |
| first_indexed | 2024-04-10T16:52:01Z |
| format | Article |
| id | doaj.art-6add96750119423297bedee0d5c8b31d |
| institution | Directory Open Access Journal |
| issn | 2307-9878 2518-1181 |
| language | deu |
| last_indexed | 2024-04-10T16:52:01Z |
| publishDate | 2022-12-01 |
| publisher | Institute of Accounting and Finance |
| record_format | Article |
| series | Облік і фінанси |
| spelling | doaj.art-6add96750119423297bedee0d5c8b31d2023-02-07T13:37:36ZdeuInstitute of Accounting and FinanceОблік і фінанси2307-98782518-11812022-12-014(98)515510.33146/2307-9878-2022-4(98)-51-55Tax Instruments for National Economy’s Digitization: Content and Features of UseInna Yakushko0https://orcid.org/0000-0003-1161-7383Academician Yuriy Bugay International Scientific and Technical University, Kyiv, UkraineToday, the development of the national economy can only be imagined with the active use of digital technologies. State authorities and local self-governments can ensure more active development of the digital economy, using the full range of methods, tools, and levers at their disposal. Tax instruments, which form the core of the entire mechanism of state regulation, play a decisive role among them. The article aims to systematize the main tax instruments for stimulating the national economy's digitization. A tax instrument is a way for the state to influence the behavior of economic entities in the process of implementing tax relations. Tax instruments are critical elements in the tax regulation system and, accordingly, are essential for ensuring the development of the digital economy. These tools are multi-variant and quite flexible in use, which gives state authorities and local self-government various opportunities to stimulate the behavior of business entities regarding the use of digital technologies in their activities. For the development of the digital economy, it is necessary to use a range of tax instruments that are both stimulating and controlling in nature. The article singles out tax instruments that should be used to stimulate the national economy's digitization processes. Among them: are taxes, tax benefits, special tax regimes, tax holidays, tax administration, tax control, and tax sanctions. In order to create favorable conditions for the development of digital infrastructure and attract investments, it is advisable to improve tax instruments, focusing them on stimulating the development of the IT industry in Ukraine.http://www.afj.org.ua/pdf/948-podatkovi-instrumenti-cifrovizacii-nacionalnoi-ekonomiki-zmist-ta-osoblivosti-vikoristannya.pdfdigitizationdigital economynational economytax systemtax instrumentstax incentivestax regulation |
| spellingShingle | Inna Yakushko Tax Instruments for National Economy’s Digitization: Content and Features of Use Облік і фінанси digitization digital economy national economy tax system tax instruments tax incentives tax regulation |
| title | Tax Instruments for National Economy’s Digitization: Content and Features of Use |
| title_full | Tax Instruments for National Economy’s Digitization: Content and Features of Use |
| title_fullStr | Tax Instruments for National Economy’s Digitization: Content and Features of Use |
| title_full_unstemmed | Tax Instruments for National Economy’s Digitization: Content and Features of Use |
| title_short | Tax Instruments for National Economy’s Digitization: Content and Features of Use |
| title_sort | tax instruments for national economy s digitization content and features of use |
| topic | digitization digital economy national economy tax system tax instruments tax incentives tax regulation |
| url | http://www.afj.org.ua/pdf/948-podatkovi-instrumenti-cifrovizacii-nacionalnoi-ekonomiki-zmist-ta-osoblivosti-vikoristannya.pdf |
| work_keys_str_mv | AT innayakushko taxinstrumentsfornationaleconomysdigitizationcontentandfeaturesofuse |