Outlines of Changing the Tax Policy Paradigm of Ukraine
The relevance of the research topic is due to the absence in Ukraine of an institute of tax, which should have a philosophy of creation, formation of a new paradigm of tax policy development considering the consequences of the current global crisis. The purpose of the study is to clarify the questio...
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| Format: | Article |
| Language: | English |
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Mukachevo State University
2020-06-01
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| Series: | Науковий вісник Мукачівського державного університету. Серія Економіка |
| Subjects: | |
| Online Access: | https://economics-msu.com.ua/en/journals/tom-7-1-2020/obrisi-zmini-paradigmi-podatkovoyi-politiki-ukrayini |
| _version_ | 1797304984687083520 |
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| author | Zhanna Piskova Iryna Tsurkan |
| author_facet | Zhanna Piskova Iryna Tsurkan |
| author_sort | Zhanna Piskova |
| collection | DOAJ |
| description | The relevance of the research topic is due to the absence in Ukraine of an institute of tax, which should have a philosophy of creation, formation of a new paradigm of tax policy development considering the consequences of the current global crisis. The purpose of the study is to clarify the question regarding what analog tax policy model and with which type should be chosen for Ukraine in order to build a tax institute in the context of a further development paradigm. The general philosophical method, deductive method, method of comparative analysis, analogies, generalisation have been used to obtain the results of the study. Analog models of tax policy have been considered in the article: maximum tax policy model (fiscal and fiscal-redistributive type), the result of the application is the increase in the tax burden on economy and population; model of the minimum tax policy (regulatory and fiscal-competitive type), the result of which is a decrease in budget revenues, a reduction in public investment, and a significant reduction in social expenditures; model of a reasonable tax policy (fiscal-regulatory type), the result of the application is finding a compromise between the implementation of fiscal, regulatory and distributive (social) functions of taxes, a significant amount of social spending. It has been determined which countries in which economic situations used an analog model. It has been established that events in the world and in Ukraine will force the latter to look for a new model of tax policy and to build a new tax system based on it. Likewise, it has been substantiated that Ukraine for the period of overcoming the consequences of the crisis should build the tax system based on an analog model of maximum taxes with the use of the fiscal and redistributive type of tax policy, which will provide a high level of social expenditures and significant public investment in the economy, will provide significant social leveling in society, which in turn will entail high progressive income and property taxes. The practical implications of the findings are that they can be used to set up a tax institute in Ukraine and develop an effective state tax policy. This topic has the prospect of research on improving the taxation mechanism to provide the citizens of the country with the necessary public goods |
| first_indexed | 2024-03-08T00:19:17Z |
| format | Article |
| id | doaj.art-a6cff237ca9040059db22b0f8699a993 |
| institution | Directory Open Access Journal |
| issn | 2313-8114 2518-1254 |
| language | English |
| last_indexed | 2024-03-08T00:19:17Z |
| publishDate | 2020-06-01 |
| publisher | Mukachevo State University |
| record_format | Article |
| series | Науковий вісник Мукачівського державного університету. Серія Економіка |
| spelling | doaj.art-a6cff237ca9040059db22b0f8699a9932024-02-16T14:49:53ZengMukachevo State UniversityНауковий вісник Мукачівського державного університету. Серія Економіка2313-81142518-12542020-06-017120521110.31339/2313-8114-2020-1(13)-205-211Outlines of Changing the Tax Policy Paradigm of UkraineZhanna Piskova0Iryna Tsurkan1Alfred Nobel UniversityDnipro University of TechnologyThe relevance of the research topic is due to the absence in Ukraine of an institute of tax, which should have a philosophy of creation, formation of a new paradigm of tax policy development considering the consequences of the current global crisis. The purpose of the study is to clarify the question regarding what analog tax policy model and with which type should be chosen for Ukraine in order to build a tax institute in the context of a further development paradigm. The general philosophical method, deductive method, method of comparative analysis, analogies, generalisation have been used to obtain the results of the study. Analog models of tax policy have been considered in the article: maximum tax policy model (fiscal and fiscal-redistributive type), the result of the application is the increase in the tax burden on economy and population; model of the minimum tax policy (regulatory and fiscal-competitive type), the result of which is a decrease in budget revenues, a reduction in public investment, and a significant reduction in social expenditures; model of a reasonable tax policy (fiscal-regulatory type), the result of the application is finding a compromise between the implementation of fiscal, regulatory and distributive (social) functions of taxes, a significant amount of social spending. It has been determined which countries in which economic situations used an analog model. It has been established that events in the world and in Ukraine will force the latter to look for a new model of tax policy and to build a new tax system based on it. Likewise, it has been substantiated that Ukraine for the period of overcoming the consequences of the crisis should build the tax system based on an analog model of maximum taxes with the use of the fiscal and redistributive type of tax policy, which will provide a high level of social expenditures and significant public investment in the economy, will provide significant social leveling in society, which in turn will entail high progressive income and property taxes. The practical implications of the findings are that they can be used to set up a tax institute in Ukraine and develop an effective state tax policy. This topic has the prospect of research on improving the taxation mechanism to provide the citizens of the country with the necessary public goodshttps://economics-msu.com.ua/en/journals/tom-7-1-2020/obrisi-zmini-paradigmi-podatkovoyi-politiki-ukrayinitax institutionpublic goodsanalog model of tax policymaximum tax policy modelminimum tax policy modelreasonable tax policy modeltype of tax policy |
| spellingShingle | Zhanna Piskova Iryna Tsurkan Outlines of Changing the Tax Policy Paradigm of Ukraine Науковий вісник Мукачівського державного університету. Серія Економіка tax institution public goods analog model of tax policy maximum tax policy model minimum tax policy model reasonable tax policy model type of tax policy |
| title | Outlines of Changing the Tax Policy Paradigm of Ukraine |
| title_full | Outlines of Changing the Tax Policy Paradigm of Ukraine |
| title_fullStr | Outlines of Changing the Tax Policy Paradigm of Ukraine |
| title_full_unstemmed | Outlines of Changing the Tax Policy Paradigm of Ukraine |
| title_short | Outlines of Changing the Tax Policy Paradigm of Ukraine |
| title_sort | outlines of changing the tax policy paradigm of ukraine |
| topic | tax institution public goods analog model of tax policy maximum tax policy model minimum tax policy model reasonable tax policy model type of tax policy |
| url | https://economics-msu.com.ua/en/journals/tom-7-1-2020/obrisi-zmini-paradigmi-podatkovoyi-politiki-ukrayini |
| work_keys_str_mv | AT zhannapiskova outlinesofchangingthetaxpolicyparadigmofukraine AT irynatsurkan outlinesofchangingthetaxpolicyparadigmofukraine |