ON THE METHODOLOGICAL RESEARCH IN MODERN PHYSICAL ECONOMY
Journal Title: Аграрна економіка - Year 2017, Vol 10, Issue 1
Abstract
Contradiction of taxation processes, which we observe, occurs because of ill-considered taxation strategy. Taxation is a constituent of a financial system, which is an integral part of general economic system and deserves its own and authentic strategy. Taxation strategy of the state should both meet its fiscal needs and provide conditions for avoidance of excessive pressure over business entities for them to obtain positive financial results and support the process of expanded reproduction.Implementation of strategic tasks for achievement of the aim needs appropriate fiscal long-term planning and a concrete planning of the nearest systematic actions to supply integrity of the investigated process. Taxation strategy is one of the key instruments, influencing sustainability of the economic system. Strategy is considered as a long-term, gradual, constructive, rational, ideologically supported plan, which is resistant to indefinite environmental conditions and accompanied by persistent analysis and monitoring. Thus, choice of a taxation strategy supports implementation of balance conditions in the economic system and considerably effects its dynamics. It is unreasonable to expect any social-economic or other success without a well-reasoned strategy. The research sums up ideas of scientists concerning definition of the strategy notion. Basing on the studied and generalized experience, the author pro-poses five basic stages of taxation strategy formation, particularly intellectual, diagnostic, estimation and selection, operating and post-analytical.
Authors and Affiliations
I. Tofan
Keywords
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- EP ID EP436881
- DOI 10.31734/agrarecon2017.01.014
- Views 80
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