BUSINESS INFORM №9-2014

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Section: Finance, Money Circulation and Credit
UDC 338.24
Tymoshenko O. V.
Influence of the Taxation System on the Economic Security of the State (p. 234 - 240)
The article analyzes the views of economists on the definition of the categories «tax safety» and «taxation system», namely: general and evaluative indicators of the tax security are highlighted. The role and importance of taxes being the important financial category and an indispensable attribute of the economic system of the State. The fiscal, regulatory and stimulating functions of taxes in the activities of the economic entities were considered. The author summarizes the existing methodologies to assess the effectiveness of the tax system's influence to ensure the economic security of the State, in particular its effects on the structure of industry branches, furthermore the topics of how taxes work on economic security components were researched. The complex analysis of tax revenues to the consolidated budget of Ukraine and the calculation of the tax rate level and its dynamics in Ukraine as a whole were carried out, on the basis of which the analysis of structure of the Ukrainian tax system in the context of the individual taxes against the background of the volume of the country budget revenues, was made. Comparative analysis of the tax safety level in Ukraine with the similar indicators in the European Union Member States was carried out, the common taxation trends in the EU Member States were formulated. The determining directions of strengthening the tax security of Ukraine in the modern context were developed.
Keywords: economic system of the State, economic security of the country, taxation system, taxes, security tax, direct taxes, indirect taxes, tax burden, tax rate
Tabl.: 4. Bibl.: 10.

Tymoshenko Olena V. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Fashion and Show Business, Kyiv National University of Culture and Arts (36 Yevhena Konovaltsia Str., Kyiv, 01601, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Tymoshenko, Olena V. (2014) “Influence of the Taxation System on the Economic Security of the State.” Business Inform 9:234–240.

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