Administration of taxes in the system of factors ensuring the effective implementation of the tax policy of the state (Запис № 7871)
[ простий вигляд ]
| 000 -LEADER | |
|---|---|
| Маркер (контрольне поле довжиною 24 байти) | 02802nab a2200289 i 4500 |
| 001 - КОНТРОЛЬНИЙ НОМЕР | |
| Контрольне поле | 7871 |
| 003 - ІДЕНТИФІКАТОР КОНТРОЛЬНОГО НОМЕРА | |
| Контрольне поле | UA-KpCNTU |
| 005 - ДАТА І ЧАС ОСТАННЬОЇ УГОДИ | |
| Контрольне поле | 20250619122736.0 |
| 008 - ЕЛЕМЕНТИ ДАНИХ ФІКСОВАНОЇ ДОВЖИНИ - ЗАГАЛЬНА ІНФОРМАЦІЯ | |
| Маркер (контрольне поле довжиною 24 байти) | 250619b un ||||| |||| 00| 0 eng d |
| 040 ## - ДЖЕРЕЛО КАТАЛОГІЗАЦІЇ | |
| Transcribing agency | ЦНТУ |
| Original cataloging agency | UA-KpCNTU |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Ім’я особи | Magopets, O. |
| 245 ## - TITLE STATEMENT | |
| Назва | Administration of taxes in the system of factors ensuring the effective implementation of the tax policy of the state |
| Носій | [Text] |
| Statement of responsibility, etc. | / O. Magopets, O. Gai |
| 250 ## - ЗАЯВА ПРО ВИДАННЯ | |
| Відомості про видання | Центральноукраїнський науковий вісник. Економічні науки. |
| Remainder of edition statement | Вип. 9(42). |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Дата видання, розповсюдження тощо | 2023. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Розмір | С. 90-99. |
| 500 ## - ЗАГАЛЬНА ПРИМІТКА | |
| General note | The article is devoted to the study of the place and role of the tax administration mechanism in the system of factors ensuring the effective implementation of the state's tax policy. It was found that the tax policy is an important component of the socio-economic policy of each country. Based on the results of the research, it was established that the content of tax policy is revealed through a set of legal, economic and organizational measures of the state, which are implemented in the field of taxation and are aimed at forming a reliable financial basis for the functioning of the state, achieving positive changes in socio-economic development and protecting national interests in the conditions of globalization and integration processes. The basic principles of tax policy formation are substantiated, which recognize the following principles: adequacy of budget support; tax capacity; equal tension; system and internal integrity of taxation; stability of taxation; flexibility (elasticity) of taxation and efficiency of taxation. It is proven that the domestic tax policy is mostly focused on the implementation of the fiscal function of taxes, which reduces its effectiveness in the context of creating prerequisites for economic growth. The main shortcomings of Ukraine's tax policy have been identified, which are manifested in: lack of ranking of goals by their degree of importance and concentration of efforts on achieving the most important of them; unclear definition of the problems facing the country's economy; inefficient structure of the tax system; prevalence of indirect taxes; high level of tax burden and uneven distribution. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | tax administration |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | tax policy |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | tax relations |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | taxpayers |
| 700 ## - ДОДАТКОВИЙ ОПИС — ІМ’Я ОСОБИ | |
| Ім’я особи | Gai, O. |
| 773 0# - HOST ITEM ENTRY | |
| Назва | Центральноукраїнський науковий вісник. Економічні науки. Вип. 9/42 |
| Place, publisher, and date of publication | Кропивницький : ЦНТУ, 2023. |
| Контрольний номер запису | 5918 |
| Міжнародний стандартний номер серіального видання (ISSN) | 2663-1636 |
| 856 ## - ЕЛЕКТРОННЕ РОЗМІЩЕННЯ І ДОСТУП | |
| Універсальний ідентифікатор ресурсу | <a href="https://dspace.kntu.kr.ua/handle/123456789/14029">https://dspace.kntu.kr.ua/handle/123456789/14029</a> |
| Текст посилання | Репозитарій ЦНТУ |
| 942 ## - Додаткові дані (Коха) | |
| Код системи класифікації для розстановки фонду | Універсальна десяткова класифікація (УДК) |
| Тип одиниці | Статті |
| Suppress in OPAC | |
Немає доступних примірників.