The Tax Policy in Ensuring the Social Function of the State
The Tax policy causes influence on implementation of the social function of the State during the collection of taxes through both fiscal and regulatory functions. The main instruments of influence are: 1) changes in the regime of taxation of social goods and services and 2) stimulation of the nation...
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| Format: | Article |
| Language: | English |
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2018-11-01
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| Series: | Bìznes Inform |
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| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2018-11_0-pages-420_426.pdf |
| _version_ | 1818773206616506368 |
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| author | Kozarezenko Ljudmila V. |
| author_facet | Kozarezenko Ljudmila V. |
| author_sort | Kozarezenko Ljudmila V. |
| collection | DOAJ |
| description | The Tax policy causes influence on implementation of the social function of the State during the collection of taxes through both fiscal and regulatory functions. The main instruments of influence are: 1) changes in the regime of taxation of social goods and services and 2) stimulation of the national economy entities through growth of the level of their expenditures for the development of society. The first approach is applied primarily in the taxation of value added tax and corporate income tax, the second is a form of promotion of investment in the form of tax incentives to obtain services in the field of education, professional training, health, etc. The complexity of the tax system is a deterrent to the implementation of the social function of the State, because the important condition for the efficiency of tax incentives is simplification of their use, including both the administration and the reporting procedures. An important role belongs to the institutional framework for harmonizing tax mechanisms, particularly in the area of indirect tax collection. In such a context, coordination of international relations to remove restrictions on the way of attracting investments and economic cooperation is an important component of the country’s socio-economic development. |
| first_indexed | 2024-12-18T10:21:34Z |
| format | Article |
| id | doaj.art-bf5e595ee8f742fd92915b820c9a0afc |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-18T10:21:34Z |
| publishDate | 2018-11-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-bf5e595ee8f742fd92915b820c9a0afc2022-12-21T21:11:07ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2018-11-0111490420426The Tax Policy in Ensuring the Social Function of the StateKozarezenko Ljudmila V.0Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Kyiv National University of Trade and Economics The Tax policy causes influence on implementation of the social function of the State during the collection of taxes through both fiscal and regulatory functions. The main instruments of influence are: 1) changes in the regime of taxation of social goods and services and 2) stimulation of the national economy entities through growth of the level of their expenditures for the development of society. The first approach is applied primarily in the taxation of value added tax and corporate income tax, the second is a form of promotion of investment in the form of tax incentives to obtain services in the field of education, professional training, health, etc. The complexity of the tax system is a deterrent to the implementation of the social function of the State, because the important condition for the efficiency of tax incentives is simplification of their use, including both the administration and the reporting procedures. An important role belongs to the institutional framework for harmonizing tax mechanisms, particularly in the area of indirect tax collection. In such a context, coordination of international relations to remove restrictions on the way of attracting investments and economic cooperation is an important component of the country’s socio-economic development.http://www.business-inform.net/export_pdf/business-inform-2018-11_0-pages-420_426.pdftaxestax policytaxationdirect taxesindirect taxesadministration of taxessocial spheredevelopment of society |
| spellingShingle | Kozarezenko Ljudmila V. The Tax Policy in Ensuring the Social Function of the State Bìznes Inform taxes tax policy taxation direct taxes indirect taxes administration of taxes social sphere development of society |
| title | The Tax Policy in Ensuring the Social Function of the State |
| title_full | The Tax Policy in Ensuring the Social Function of the State |
| title_fullStr | The Tax Policy in Ensuring the Social Function of the State |
| title_full_unstemmed | The Tax Policy in Ensuring the Social Function of the State |
| title_short | The Tax Policy in Ensuring the Social Function of the State |
| title_sort | tax policy in ensuring the social function of the state |
| topic | taxes tax policy taxation direct taxes indirect taxes administration of taxes social sphere development of society |
| url | http://www.business-inform.net/export_pdf/business-inform-2018-11_0-pages-420_426.pdf |
| work_keys_str_mv | AT kozarezenkoljudmilav thetaxpolicyinensuringthesocialfunctionofthestate AT kozarezenkoljudmilav taxpolicyinensuringthesocialfunctionofthestate |