BUSINESS INFORM №1-2015

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

53

Section: Finance, Money Circulation and Credit
UDC [336.22:33.021.8]:336.14(477)
Strilets V. Y.
Influence of Tax Reform on the Efficient Functioning of the Budget System of Ukraine (p. 323 - 330)
The article is aimed at studying the specifics of influence of tax reform on the efficient functioning of the budget system of Ukraine. As result of the study, influence of changes in the tax laws on the amount of the Consolidated budget in recent years has been quantitative computed. Positive effects of the tax system reforming have been determined and the necessity of further improvement has been substantiated. It has been proven that some aspects of the «Concept for reforming the tax system of Ukraine» may adversely affect the accretion of public sector revenues, slow down the development of businesses and the national economy. Prospect of further development of the reforms is to adjust the legislative framework in Ukraine towards the European directives and principles. In terms of the task of raising the fiscal efficiency of the tax system, further research should be aimed at identifying additional measures to increase budget revenues that will not increase the fiscal burden on high-tech and the priority sectors of the economy.
Keywords: tax reform, budget system, taxes, budget
Fig.: 1. Tabl.: 7. Bibl.: 12.

Strilets Victoriia Yu. – Candidate of Sciences (Economics), Associate Professor, Department of Finance and Banking, Poltava University of Economics and Trade (3 Ivana Banka Str., Poltava, 36003, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 267

Download article (pdf) -

Reference to this article:
Strilets, Victoriia Yu. (2015) “Influence of Tax Reform on the Efficient Functioning of the Budget System of Ukraine.” Business Inform 1:323–330.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster