BUSINESS INFORM №12-2018

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56

Section: Finance, Money Circulation and Credit
UDC 336.2
Paientko T. V., Savchenko Y. M.
The Theoretical Foundations of the Tax Transfer Classification (p. 393 - 399)
The article is concerned with deepening of studying of the essence of tax transfer as an economic category, in particular by means of classification of tax transfer according to three criteria: mechanism for tax inclusion in price, type of tax, and tax jurisdiction. The direct and reverse directions of tax transfer as a whole are characterized, depending on the mechanism for tax inclusion in price. The authors generalize the studies on mechanisms for transfer of such main taxes in Ukraine as value added tax, corporate income tax and income tax of individuals, analyze possibilities of their transfer. The demarcation of taxes as to tax jurisdiction that happen within the borders of one country and going beyond the borders of one country, in particular making use of offshore territories, is made. At the same time, regarding the transfer of taxes within one country, the emphasis is placed on using a simplified tax system in Ukraine in the processes of tax transfer, maximizing profits and minimizing tax payments.
Keywords: taxes, tax transfer, tax burden, fiscal policy, tax evasion, supply and demand, elasticity of supply and demand.
Fig.: 1. Bibl.: 13.

Paientko Tetiana V. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance named after V. M. Fedosov, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Savchenko Yuliia M. – Postgraduate Student, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Paientko, Tetiana V., and Savchenko, Yuliia M. (2018) “The Theoretical Foundations of the Tax Transfer Classification.” Business Inform 12:393–399.

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