TAX DEBT IN UKRAINE: CURRENT TRENDS AND FUTURE PROSPECTS
Journal Title: Проблеми і перспективи розвитку підприємництва - Year 2014, Vol 1, Issue 2
Abstract
The basic problems of public administration tax debt, revealed factors that give rise to tax debt are shown. Based on the economic substance of deep fiscal relations and their legal form as the initial landmarks which determine the nature of the tax debt and applying the institutional approach it explores in article the nature of tax debt from a psychological point of view and the behavior of the taxpayer. In particular, it is proved that human behavior can not be reduced to economic models that are based on utilitarianism - it is much more complex, often irrational, due to the subjective psychological inclinations as variously developed in the taxpayers, which explains their different attitudes obligation to pay taxes. In addition, it is given that another cause of the tax debt is insufficient payers’ knowledge and government representatives from the economy and taxation, the existence of tax secrecy. Modern trends in tax debt management in Ukraine as a whole and the results of the administration of the tax debt by income and regional meetings as an example in Kherson region are shown. There are indicated globalization and tactical risks that impact on the dynamics of tax debt. Ii is investigated the socio-economic impact of the tax debt in the context of its influence on economic growth and the welfare of society and effect the process of shifting the tax burden from the debtor on compliant taxpayers. There are proposed new fiscal and administrative mechanisms to improve tax policy towards Ukraine minimize tax arrears in Ukraine.
Authors and Affiliations
Оlena Volkova
Keywords
Related Articles
- EP ID EP121970
- DOI -
- Views 139
- Downloads 0
DEVELOPMENT OF THE ENTERPRISE’S TAX PLANNING STRATEGY
The article analyzes the term "fiscal policy" on state and company levels. Estimates obtained by WEF (Davos, Switzerland) in Global Competitiveness Index Rating prove that tax policy has a direct impact on the competitiv...
JUSTIFICATION OF THE EFFECTIVE METHODS FOR STAFF ASSESSMENT OF MODERN ENTERPRISES
The importance and significance of the staff assessment process in organizations are considered in this article. Also traditional and innovative methods of staff assessment are analyzed. The object of our research is the...
THE TAX BURDEN ON CONSUMPTION, LABOR AND CAPITAL IN EU COUNTRIES
In the article the methodological aspects of assessing the tax burden on consumption and factors of production are investigated; the dynamics and peculiarities of formation of tax burden on consumption, labor and capital...
ЕЛЕКТРОННИЙ БІЗНЕС: ФАКТОРИ ЗНИЖЕННЯ ВИТРАТ ТА ЕКОНОМІЧНА БЕЗПЕКА
В статті розглянуті особливості функціонування підприємств електронного бізнесу та електронної комерції, загальні аспекти управління їх економічною безпекою. Предметом дослідження є підприємства електронного бізнесу. Мет...
ТЕНДЕНЦІЇ МІЖНАРОДНОГО РИНКУ КАПІТАЛІВ В СУЧАСНИХ УМОВАХ РОЗВИТКУ СВІТОВОЇ ЕКОНОМІКИ
У статті приділяється увага одній з рушійних сил розвитку світового економічного процесу в сучасних умовах – міжнародному капіталу. Сьогодні міжнародний ринок капіталів і рух капіталів не знає кордонів і меж. У статті ви...