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The Efficient Governmental Tax Management as a Guarantee of a Sustainable Development of the Economy
Sheketa Y. Y.

Sheketa, Yevheniia Yu. (2020) “The Efficient Governmental Tax Management as a Guarantee of a Sustainable Development of the Economy.” Business Inform 6:56–61.
https://doi.org/10.32983/2222-4459-2020-6-56-61

Section: Mechanisms of Regulation of the Economy

UDC 336.02

Abstract:
The article carries out a brief macro-economic analysis of modern economic transformations in Ukraine. An effective instrument for regulating the national economy is fiscal policy, which is based on the efficient governmental tax management. The article is aimed at evaluating the level of fiscal burden on the economic entities in Ukraine and substantiating the theoretical provisions of the introduction of anti-crisis levers of the governmental tax management of the State authorities. Unsustainable and shock-sensitive national economy has faced a number of challenges that, with the help of tax levers of influence, must be turned into opportunities for the long-term economic and sustainable social development of the country and the growth of well-being of its citizens. The main thing in stabilizing the Ukrainian economy should be a rational strategic tax management, which, first of all, consists in the balanced anti-crisis tax management. Because tax optimization and, as a result, reduction in the level of tax burden will contribute to the growth of productive employment, decrease of unemployment, increase of business activity, attraction of both the foreign and the domestic investment resources. Reform of tax legislation should be aimed at balancing the tax pressure on taxpayers and minimizing tax losses through tax breaks and illegal tax avoidance and evasion on the one hand, as well as supporting strategic activities, which are of importance for the country, on the other. The basis of a balanced and competent fiscal policy is a symbiosis of the interests of the State and taxpayers. It is important for Ukraine, through a number of short-term tax measures, to help priority sectors of the national economy recover from the shock influences and the destructive processes caused by the global economic crisis and the pandemic.

Keywords: taxes, tax management, tax burden, tax system, tax policy, tax optimization.

Fig.: 1. Bibl.: 8.

Sheketa Yevheniia Yu. – Candidate of Sciences (Economics), Head of the Department, Department of Finance, Banking and Insurance, Ivano-Frankivsk College of Lviv National Agrarian University (11 Yunosti Str., Ivano-Frankivsk, 76494, Ukraine)
Email: [email protected]

List of references in article

“Kilkist pratsivnykiv, yaki perebuvaly v umovakh vymushenoi nepovnoi zainiatosti, za vydamy ekonomichnoi diialnosti u 2020 rotsi“ [The Number of Employees Who were in Forced Underemployment, by Type of Economic Activity in 2020]. Derzhavna sluzhba statystyky Ukrainy. http://www.ukrstat.gov.ua/operativ/operativ2017/gdn/kpvnz/kpvnz_prom/arh_kpvnz_prom_u.htm
“Prohrama diialnosti Kabinetu Ministriv Ukrainy“ [Program of Activities of the Cabinet of Ministers of Ukraine]. June, 2020. https://www.kmu.gov.ua/storage/app/uploads/public/5ee/39a/831/5ee39a8311f68625529299.pdf
Sheketa, Ye. Yu. “Neobkhidnist podatkovoi optymizatsii yak osnovna peredumova detinizatsii biznesu“ [Necessitating the Tax Optimization as a Basic Prerequisite for Unshadowing of Business]. Biznes Inform, no. 9 (2019): 79-85. DOI: https://doi.org/10.32983/2222-4459-2019-9-79-85
“Paying Taxes 2018“. https://www.pwc.com/gx/en/paying-taxes/pdf/pwc_paying_taxes_2018_full_report.pdf
“Stratehiia Minfinu «Samodostatnist». Proekt dlia obhovorennia. 2020“ [Strategy of the Ministry of Finance "Self-sufficiency". Project for Discussion. 2020]. https://mof.gov.ua/storage/files/Project%20strategy%20of%20MOF.pdf
“Tsili staloho rozvytku. Ukraina. Dobrovilnyi natsionalnyi ohliad“ [Sustainable Development Goals. Ukraine. Voluntary National Review]. Kyiv. 2020. https://www.me.gov.ua/Documents/Detail?lang=uk-UA&id=a0fc2a99-ada3-4a6d-b65b-cb542c3d5b77&title=DobrovilniiNatsionalniiOgliadSchodoTsileiStalogoRozvitkuVUkraini
“Indeks nastroiv maloho biznesu 2019. Spilnyi proekt Liha: Zakon ta EBA“ [Small Business Sentiment Index 2019. Joint Project League: Law and EBA]. https://eba.com.ua/wp-content/uploads/2019/02/Indeks-nastroyiv-malogo-biznesu_2019.pdf
“Indeks nastroiv maloho biznesu 2020. Spilnyi proekt Liha: Zakon ta EBA“ [Small Business Attitude Index 2020. Joint Project League: Law and EBA]. https://eba.com.ua/wp-content/uploads/2020/02/Indeks-nastroyiv-malogo-biznesu-2020.pdf

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