The role of tax revenues in the formation of the state budget of Ukraine
The article discusses the dynamics of a share of revenues received in the form of taxes in the process of formation of the Ukrainian state budget income part during 2000-2013. The stress is made on the structure of direct and indirect taxes in the budget revenues and the issue of their optimal ratio...
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| Видавець: | Кримський науковий центр НАН України і МОН України |
|---|---|
| Дата: | 2013 |
| Автор: | |
| Формат: | Стаття |
| Мова: | English |
| Опубліковано: |
Кримський науковий центр НАН України і МОН України
2013
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| Назва видання: | Культура народов Причерноморья |
| Теми: | |
| Онлайн доступ: | http://dspace.nbuv.gov.ua/handle/123456789/92536 |
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| Цитувати: | The role of tax revenues in the formation of the state budget of Ukraine / I. Uga // Культура народов Причерноморья. — 2013. — № 259. — С. 84-87. — Бібліогр.: 5 назв. — англ. |
Репозиторії
Digital Library of Periodicals of National Academy of Sciences of Ukraine| id |
irk-123456789-92536 |
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irk-123456789-925362016-01-21T03:02:14Z The role of tax revenues in the formation of the state budget of Ukraine Uga, I. Проблемы материальной культуры – ЭКОНОМИЧЕСКИЕ НАУКИ The article discusses the dynamics of a share of revenues received in the form of taxes in the process of formation of the Ukrainian state budget income part during 2000-2013. The stress is made on the structure of direct and indirect taxes in the budget revenues and the issue of their optimal ratio. Amendments to the Tax Code in the direction of optimization of the country`s taxation policy and tax rates as well as the shortcomings that still exist in the Ukrainian Tax System are also analyzed. The article also presents a comparative analysis of certain tax rates in the countries of the CIS and the developed market economy countries of Europe. The following main directions for the improvement of the country`s budgetare-taxation policy have been identified: the need for the reduction of a specific share of indirect taxes in the tax revenues of the budget; optimization of number of taxes and rates of certain types of taxes. The article lists the main goals and tasks the implementation of which will facilitate the process of carrying out an efficient taxation policy, increase of tax revenues and social-economic development of the country. Quantitative and qualitative methods of research, as well as methods of analysis, synthesis and grouping have been used for studying of the issues covered by the article. В статье рассматривается динамика доли доходов, полученных в виде налогов в процессе формирования части бюджета государственных доходов Украины в течение 2000-2013 гг. Акцент делается на структуре прямых и косвенных налогов в бюджет и вопрос об их оптимальном соотношении. Анализируются поправки в Налоговый кодекс в направлении оптимизации политики налогообложения в стране и налоговой ставки, а также недостатки, которые все еще существуют в налоговой системе Украины. У статті розглядається динаміка частки доходів, отриманих у вигляді податків у процесі формування частини бюджету державних доходів України протягом 2000-2013 рр.. Акцент робиться на структурі прямих і непрямих податків до бюджету доходів і питання про їх оптимальному співвідношенні. Аналізуються поправки до Податкового кодексу в напрямку оптимізації політики оподаткування в країні та податкової ставки, а також недоліки, які все ще існують в національній податковій системі. 2013 Article The role of tax revenues in the formation of the state budget of Ukraine / I. Uga // Культура народов Причерноморья. — 2013. — № 259. — С. 84-87. — Бібліогр.: 5 назв. — англ. 1562-0808 http://dspace.nbuv.gov.ua/handle/123456789/92536 336 en Культура народов Причерноморья Кримський науковий центр НАН України і МОН України |
| institution |
Digital Library of Periodicals of National Academy of Sciences of Ukraine |
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DSpace DC |
| language |
English |
| topic |
Проблемы материальной культуры – ЭКОНОМИЧЕСКИЕ НАУКИ Проблемы материальной культуры – ЭКОНОМИЧЕСКИЕ НАУКИ |
| spellingShingle |
Проблемы материальной культуры – ЭКОНОМИЧЕСКИЕ НАУКИ Проблемы материальной культуры – ЭКОНОМИЧЕСКИЕ НАУКИ Uga, I. The role of tax revenues in the formation of the state budget of Ukraine Культура народов Причерноморья |
| description |
The article discusses the dynamics of a share of revenues received in the form of taxes in the process of formation of the Ukrainian state budget income part during 2000-2013. The stress is made on the structure of direct and indirect taxes in the budget revenues and the issue of their optimal ratio. Amendments to the Tax Code in the direction of optimization of the country`s taxation policy and tax rates as well as the shortcomings that still exist in the Ukrainian Tax System are also analyzed. The article also presents a comparative analysis of certain tax rates in the countries of the CIS and the developed market economy countries of Europe. The following main directions for the improvement of the country`s budgetare-taxation policy have been identified: the need for the reduction of a specific share of indirect taxes in the tax revenues of the budget; optimization of number of taxes and rates of certain types of taxes. The article lists the main goals and tasks the implementation of which will facilitate the process of carrying out an efficient taxation policy, increase of tax revenues and social-economic development of the country. Quantitative and qualitative methods of research, as well as methods of analysis, synthesis and grouping have been used for studying of the issues covered by the article. |
| format |
Article |
| author |
Uga, I. |
| author_facet |
Uga, I. |
| author_sort |
Uga, I. |
| title |
The role of tax revenues in the formation of the state budget of Ukraine |
| title_short |
The role of tax revenues in the formation of the state budget of Ukraine |
| title_full |
The role of tax revenues in the formation of the state budget of Ukraine |
| title_fullStr |
The role of tax revenues in the formation of the state budget of Ukraine |
| title_full_unstemmed |
The role of tax revenues in the formation of the state budget of Ukraine |
| title_sort |
role of tax revenues in the formation of the state budget of ukraine |
| publisher |
Кримський науковий центр НАН України і МОН України |
| publishDate |
2013 |
| topic_facet |
Проблемы материальной культуры – ЭКОНОМИЧЕСКИЕ НАУКИ |
| url |
http://dspace.nbuv.gov.ua/handle/123456789/92536 |
| citation_txt |
The role of tax revenues in the formation of the state budget of Ukraine / I. Uga // Культура народов Причерноморья. — 2013. — № 259. — С. 84-87. — Бібліогр.: 5 назв. — англ. |
| series |
Культура народов Причерноморья |
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AT ugai theroleoftaxrevenuesintheformationofthestatebudgetofukraine AT ugai roleoftaxrevenuesintheformationofthestatebudgetofukraine |
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2023-10-18T19:46:38Z |
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2023-10-18T19:46:38Z |
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