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An Alternative Look at Tax Liberalization in the Outline of Countering the Hybrid Warfare
Lozynskyi D. L.

Lozynskyi, Dmytro L. (2019) “An Alternative Look at Tax Liberalization in the Outline of Countering the Hybrid Warfare.” Business Inform 7:288–293.
https://doi.org/10.32983/2222-4459-2019-7-288-293

Section: Finance, Money Circulation and Credit

UDC 338.1:338.2

Abstract:
The article is aimed at trying to outline the provisions of an alternative approach to reforming Ukraine’s economy through the implementation of a clear list of tax liberalization measures on specific taxes and general mandatory payments, which will be an important factor in the countering the hybrid war against Ukraine. Particular attention is focused on the liberalization of administration of VAT, corporate income tax, single tax and UST for a simplified tax system. As a result of the implementation of the developed proposals, the economic entities will be exempt from the need to compile excessive tax reporting, and the form of payment of tax liabilities will become as simplified as possible. The author substantiates the positive effect of the implementation of the proposed provisions on business conditions, investment climate and aggregate demand, which would ensure the growth of the economy and strengthen immunity against the information manipulation of the aggressor in the economic plane.

Keywords: tax administration, tax liberalization, fiscal policy, economic reforms, countering the hybrid warfare.

Fig.: 5. Bibl.: 13.

Lozynskyi Dmytro L. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, Zhytomyr Polytechnic State University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: [email protected]

List of references in article

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Derevianko, A. “Podatok na vyvedenyi kapital: varto chy ni?“ [Withdrawal tax: Is it worth it or not?]. https://www.epravda.com.ua/columns/2018/11/6/642318/
Dubrovskyi, V. “Liberalna podatkova reforma: to be or not to be“ [Liberal tax reform: to be or not to be]. https://www.epravda.com.ua/columns/2015/10/21/564131/
Miklosh, I. “Shliakh do protsvitannia - cherez ekonomichnu svobodu“ [The way to prosperity is through economic freedom]. https://www.epravda.com.ua/columns/2015/07/18/551250/
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Romaniuk, O. “«Podatkova reforma» dlia FOP: cherez shcho rozhorivsia skandal“ [Tax reform for the private entrepreneurs: why the scandal flared up]. https://news.finance.ua/ua/news/-/444455/podatkova-reforma-dlya-fop-cherez-shho-rozgorivsya-skandal
Solohub, D., and Nikolaichuk, S. “Podatkova reforma: pohliad iz NBU“ [Tax reform: a view from the NBU]. https://www.epravda.com.ua/columns/2015/11/4/565853/
MacEwan, A. Neo-liberalism or Democracy?: Economic Strategy, Markets, and Alternatives for the 21st Century. Zed Books, 1999.
Clark, C. S., and Farber, L. The Need for Tax Simplification: A Challenge and an Opportunity. Certified General Accountants Association of Canada, 2011.
Evans, C., Krever, R. E., and Mellor, P. Tax Simplification. Kluwer Law International, 2015.
Korth, C. M. Sensible Tax Reform: Simple, Just and Effective. Morgan James Publishing, 2014.
James, S., Sawyer, A., and Budak, T. The Complexity of Tax Simplification: Experiences From Around the World. Springer, 2016.

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