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BUSINESS INFORM №10-2016The title and content ABSTRACTS AND INFORMATION ABOUT AUTHORS
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Section: Finance, Money Circulation and Credit UDC 338.24:333.02 Naydenko О. Y., Yenina A. O. Substantiation of Principles of Taxation as the Basis for Increasing Competitiveness of the National Economy (p. 291 - 303)
The article is aimed at studying the principles of taxation as the basis for increasing competitiveness of economy of country. Their emergence, evolution, enshrining in the domestic legislation have been examined. It has been substantiated that the tax system of each country should be based on the fundamental principles that will describe the basic rules, characteristics and priorities of tax regulation in the country. It is found that, for the coherent and efficient operation of a public tax system, it is necessary to implement the basic, enshrined at the legislative level, principles of building a tax system. It has been specified that taxes are one of the main factors of influence on competitiveness of the economy of the country. The Ukraine's place among other countries in the international rankings, reflecting competitiveness of the State, has been identified. It has been proven that increasing competitiveness of economy and improving its position in the rankings may be subject to implementation of the principles such as the rule of law, stability, social justice, promoting entrepreneurship, innovation and investment activity, fiscal decentralization. Keywords: taxation, tax system, principles of building a tax system, principles of taxation, competitiveness of country, investment and innovation activity, international rankings Fig.: 6. Tabl.: 9. Bibl.: 36. Naydenko Оleksii Ye. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Taxation, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine) Email: [email protected] Yenina Anastasiia O. – Candidate of Sciences (Economics), Associate Professor, Department of Customs and Taxation, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine) Email: [email protected]
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Reference to this article: Naydenko, Оleksii Ye., and Yenina, Anastasiia O. (2016) “Substantiation of Principles of Taxation as the Basis for Increasing Competitiveness of the National Economy.” Business Inform 10:291–303.
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