INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2018, Vol 2, Issue 197
Abstract
The study considers the essence and structure of Ukraine's tax system and its institutional architectonics. The paper proves that in the broad sense institutional architectonics is the main principle of structuring, systematization, interconnection, and interdependence of elements of the whole concept. The study explains that the tax system as multisystem formation includes five interacting subsystems (systems) as certain integrity, which is in direct interconnections. The results found that the structure of the tax system includes: taxation system, the system of tax legislation, the system of taxes and fees, the system of relevant executive bodies, the system of taxes and fees administration. The analysis recommends that further reformation of the tax system should be pursued in the directions of congruence of tax system reforms in the system of reforms in other areas of public administration. One of the key factors is taking into account the links between the subjects of tax relations, the validity, and analysis of the relevance of changes that carry tax reforms. The conclusions suggest the main directions of reformation and modernization of Ukraine's tax system with the purpose of its further development.
Authors and Affiliations
Zacharii Varnalii
Keywords
Related Articles
- EP ID EP395224
- DOI 10.17721/1728-2667.2018/197-2/1
- Views 65
- Downloads 0
ENVIRONMENTAL AND ECONOMIC MANAGEMENT OF THE PARTNERSHIP NETWORKS IN THE CONCEPT OF SUSTAINABLE DEVELOPMENT OF THE NATIONAL ECONOMY
In the existing conditions of industrial markets development, Ukrainian companies are losing competitiveness due to inefficient use of resources, not ecological production process and environmental pollution. This articl...
GLOBAL DIMENSIONS OF ECOLOGICAL SECURITY IN DOMINANTA STRATEGIC PARTNERSHIP
In the articles considered pressing questions of development of strategic partnership are taking into account priorities of ecological security that appears qualificatory and integrating for the countries of the world at...
INNOVATION CONSTITUENT OF SUSTAINABLE DEVELOPMENT
The paper substantiates an innovation constituent of sustainable development along with environmental, social and economic pillars of the concept. Determining of implementation details of innovation activity by J. Schump...
PROBLEMS OF DEBT POLICY OF UKRAINE IN THE EXTERNAL BORROWING MARKET AND SOLUTIONS
Ukraine came up against the significant economic challenges that currently are at the stage of resolution. It leads to the development of inhibitory processes at all levels of social and economic life of the country. Cha...
CONCEPTUAL PRINCIPLES OF LOGISTICS SYSTEMS MANAGEMENT CONSIDERING SYNERGIES AND SYNERGETICS
Regularly changing business conditions require the generation and consideration of new insights and knowledge in the management of logistics systems so as to not only to save but improve (development) properties of logis...