SOCIO-ECONOMIC NATURE OF TRANSMITTERS OF FISKAL'NOY OF ESSENCE
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2016, Vol 3, Issue 3
Abstract
Introduction. Development of market economy in Ukraine, its social orientation foresees forming of market environment with the inherent its system of financial leverages, where the tax system plays a leading role. Forming of effectively operating market mechanisms, able to provide the permanent economy growing, needs influence of state instituciy on makro- and microeconomic reproductive processes. Purpose. The aim of the article is an analysis of the systems and estimation fiscal and economic methods of adjusting and stimulation of development of small enterprise, substantiation of directions of reformation of mechanisms of production and administration of tax payments, as levers of the mediated financial support of entrepreneurship. Methods. Different historical directions and opinions of the known thinkers are described in the articles due to which the basic elements of financial economy were formed. Results. Essence of finance and economic categories, its internal nature and functional setting is comprehensively analysed. Opinions of the Ukrainian scientists are analysed and criteria are described by them which have an influence on the Ukrainian economy presently. Discussion. The determining condition of creation of the effective system of government control of economy is a scientific ground of conceptual principles of tax policy, which must be formed on the proper methodological basis which will enable harmonize relations and realize economic interests of the state and taxpayers.
Authors and Affiliations
Olga Klepanchuk
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