scholarly journals DEVELOPMENT OF THE TAXATION SYSTEM IN THE CONDITIONS OF DIGITAL TRANSFORMATION OF THE NATIONAL ECONOMY

2021 ◽  
Vol 5 (40) ◽  
pp. 378-388
Author(s):  
N. Lagodiienko ◽  
І. Yakushko
Keyword(s):  
Economic Development ◽  
National Economy ◽  
Information Technologies ◽  
Digital Technologies ◽  
Jel Classification ◽  
Tax System ◽  
Digital Space ◽  
Current Context ◽  
Tax Systems ◽  
Taxation System

Abstract. Creating an effective tax system in the country is one of the most important conditions for ensuring its competitiveness. Today, there is a process of active tax competition between states around the world. This determines the importance of creating conditions for the introduction of digital technologies in the field of taxation, which can radically change the efficiency of tax authorities and facilitates the transition of tax systems to a qualitatively new level of development. Thus, within the article, theoretical provisions of the development of fiscal digitalization as an objectively necessary component of reforming tax systems in the current context of the national economy digitalization are examined. This was implemented through the study of the digitalization essence, which was carried out based on the analysis of the formed scientific concepts of this phenomenon consideration, concretization of the influence of such phenomenon on the national economy development. As a result, advantages of the digital technologies introduction for the tax system of the countries are also determined. To specify the essence of fiscal digitalization, within the article, the content of fiscal and digital space is considered, their objective convergence in the current conditions of economic development are substantiated, as well. The author’s interpretation of the essence of fiscal transformation was proposed, namely: fiscal transformation — a space in which the processes of introduction of modern information technologies into the activities of fiscal authorities to increase the effectiveness of the relevant executive authorities policy in the field of revenue and expenditure regulation. economic development and ensuring the development of other economic entities. Conceptual principles of the fiscal digitalization development, its inevitable nature are also deepened, and its important role in ensuring the competitiveness of tax systems is substantiated,  advantages and threats that may arise in the process of the introduction of modern digital technologies in the fiscal sphere are analyzed. Keywords: digitalization, fiscal space, digital space, fiscal digitalization, digital technologies. JEL Classification H21 Formulas: 0; fig.: 3; tabl.: 0; bibl.: 36.

The relationship of the tax system model and the stage of economic development of the state on the example of China

2020 ◽  
pp. 182-189
Author(s):  
Ю.Ю. Косенкова
Keyword(s):  
Economic Development ◽  
National Economy ◽  
The State ◽  
System Model ◽  
Tax System ◽  
System A ◽  
Stage Of Development ◽  
Tax Systems ◽  
Relationship Of ◽  
The Relationship

В данном исследовании была сделана попытка установить связь между стадией экономического развития государства со сформировавшейся моделью налоговой системы на примере налоговой системы КНР. В рамках проведенного анализа первоначально обосновывалось отнесение национальной экономики к той или иной стадии экономического развития. Далее на основе изучения особенностей налоговой системы был сформирован перечень характеристик, присущих налоговым системам государств, находящихся на индустриальном этапе развития. The study establishes a connection between the stage of economic development of the state and the established model of the tax system using the example of the tax system in China. First of all, the attribution of the national economy to a particular stage of economic development is justified. Then, on the basis of studying the features of the tax system, a list of characteristics inherent to the tax systems of states at the industrial stage of development was formed.

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

Wine Taxes, Production, Aging and Quality

2009 ◽  
Vol 4 (1) ◽  
pp. 27-45 ◽  
Author(s):  
Rachael E. Goodhue ◽  
Jeffrey T. LaFrance ◽  
Leo K. Simon
Keyword(s):  
Full Range ◽  
Prima Facie ◽  
Jel Classification ◽  
Wine Industry ◽  
Sales Tax ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Systems ◽  
The Impact ◽  
Ad Valorem

AbstractWe consider the impact of taxes on the quantity and quality produced by a competitive firm of goods, such as wine, for which market value accrues with age. Our analysis found the following: an increase in the volumetric retail tax collected at sale increases quality, so that the basic Alchian-Allen effect holds. However, an increase in the volumetric storage tax collected each period decreases quality, as does an increase in the ad valorem storage tax. The effect of an increase in the ad valorem retail tax on quality is indeterminate. Increases in any of the four taxes reduce the quantity of wine produced. Any two-tax system that includes a volumetric sales tax spans the full range of feasible tax revenues with positive tax rates. For any tax system that reduces quality relative to the firm's no-tax equilibrium, there is another tax system that increases tax revenues, eliminates the quality distortion, and does not increase the quantity distortion. Many wine industry observers believe that most, if not all, existing tax systems tend to result in the suboptimal provision of quality. Our results suggest that the wide variety of wine tax systems is not prima facie evidence that these systems, or most of them, are inefficient. Provided the system includes a volumetric sales tax it may be efficient, regardless of which of the other instruments, or how many of them, are used. Assertions regarding inefficiency must be evaluated on an empirical case-by-case basis. Our analysis provides a theoretical framework for such research. (JEL Classification: D2, H2, Q1)

scholarly journals RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE

2021 ◽  
Vol 2 (37) ◽  
pp. 396-405
Author(s):  
N. Prokopenko ◽  
O. Gudz ◽  
І. Kreidych ◽  
M. Golovko ◽  
O. Kazak
Keyword(s):  
Social Insurance ◽  
Jel Classification ◽  
The State ◽  
System Reform ◽  
State Budget ◽  
Tax System ◽  
State Tax ◽  
Macroeconomic Indicators ◽  
Tax Benefits ◽  
Taxation System

Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.

scholarly journals The impact of globalization on the characteristics of European countries’ tax systems

2015 ◽  
Vol 60 (206) ◽  
pp. 117-139 ◽  
Author(s):  
Stevan Lukovic
Keyword(s):  
National Economy ◽  
International Competition ◽  
European Countries ◽  
International Literature ◽  
Tax System ◽  
Economic Background ◽  
Tax Systems ◽  
National Tax ◽  
The Impact ◽  
The Relationship

In the international literature, a great number of studies have sought to determine the relationship between the characteristics of the national tax systems and globalization. Most of the research was conducted to prove the impact of the tax system on the competitiveness of the national economy, in order to give a clear recommendation for how economic and fiscal policy should create a stimulating economic background and enable greater involvement of the national economy in international flows. However, the process can be viewed from the reverse perspective, in the sense that the process of globalization and international competition can shape the characteristics of national tax systems. This paper aims to determine by empirical evidence the impact of the process of globalization and international competition on the characteristics of taxation in observed European countries.

scholarly journals DEVELOPMENT OF THE DIGITAL ECONOMY IN THE REPUBLIC OF UZBEKISTAN

2021 ◽  
Author(s):  
Mamlakat Makhkamova ◽  
Gulchekhra Allaeva
Keyword(s):  
Public Administration ◽  
National Economy ◽  
Information Technologies ◽  
Digital Technologies ◽  
Digital Economy ◽  
Digital Development ◽  
The Republic

The article shows the main aspects of the formation and development of the digital economy in the Republic of Uzbekistan. Such concepts as digital economy, digitalization, digital technologies are considered. The promising directions of development of the national economy in the field of ICT are investigated, the urgent tasks of digital development in the republic are considered. The main achievements in the implementation and use of information technologies in public administration and various sectors of the economy are presented.

scholarly journals 3.2. Transformation of the economic environment under the influence of digitalization

2020 ◽  
Author(s):  
Н.И. Морозко ◽  
А.А. Бакулина
Keyword(s):  
Economic Theory ◽  
Economic Development ◽  
Digital Technologies ◽  
Value Added ◽  
Economic Environment ◽  
Structural Method ◽  
Present Stage ◽  
Digital Space ◽  
Economic Interaction ◽  
The Impact

На современном этапе инновации выступают направлением выхода из циклических кризисов на основе использования новейших цифровых технологий. В цифровом пространстве изменяются методы бизнеса, обеспечивающие получение более высокой добавленной стоимости в производстве товаров, работ и услуг. В работе использован системно-структурный метод анализа фаз экономического развития в контексте экономической теории больших циклов. Воздействие цифровых технологий приводит к эволюции всех существующих форм экономического взаимодействия. At the present stage, innovation is the direction of getting out of cyclical crises through the use of the latest digital technologies. In the digital space, business methods are changing to ensure higher value added in the production of goods, works. A system-structural method of analysis of the phases of economic development in the context of the economic theory of large cycles is used in the work. The impact of digital technologies leads to the evolution of all existing forms of economic interaction.

scholarly journals Comparative analysis of Lithuanian and Polish taxation system

2013 ◽  
pp. 110-120
Author(s):  
Lina Šalnytė ◽  
Giedrė Balkytė
Keyword(s):  
Comparative Analysis ◽  
Dynamic Analysis ◽  
Economic Crisis ◽  
Business Owners ◽  
Tax Burden ◽  
Tax Rates ◽  
Tax System ◽  
Tax Systems ◽  
Taxation System

Comparison of tax systems may influence opinion of investors and businessmen because countries,  that have more favourable tax system and where the tax burden is less, seems more attractive for investment. Business owners, shareholders and other businessmen complain of the tax burden in Lithuania. Poland is one of the countries that managed the economic crisis, in spite of the fact that tax rates are higher in this country. The planned aim of the article is to do the comparative analysis of Lithuanian and Polish tax system. In this article the analysis and comparison of Lithuania and Poland tax systems, structural and dynamic analysis of Lithuania and Poland budgets revenue, comparative analysis of the main taxes collection and their burden are presented.

scholarly journals Impact of eco-innovations on the formation of industrial natural resource capital

2020 ◽  
Vol 4 (4) ◽  
pp. 6-12
Author(s):  
V. V. Polyakov ◽  
Keyword(s):  
Economic Development ◽  
Natural Resources ◽  
Natural Resource ◽  
National Economy ◽  
Digital Technologies ◽  
Conceptual Approach ◽  
Industrial Economy ◽  
Innovative Economy ◽  
The Impact ◽  
Special Meaning

The development of the industrial economy is inextricably connacted with the use of natural resources, and the formation of natural resource capital in this regard takes on a special meaning, forms a special conceptual approach to the rational use of natural wealth. In this regard, it is necessary to emphasize the emerging features of the influence of natural resource capital and the socio-ecological and economic development of all sectors of the national economy. The importance of indicators of the impact of natural resource capital on the development of an innovative economy is caused by the use of digital technologies in modern conditions.

scholarly journals ENSURING STABLE ECONOMIC DEVELOPMENT THROUGH THE EFFICIENT FUNCTIONING OF THE BANKING SECTOR

2021 ◽  
Vol 4 (39) ◽  
pp. 35-49
Author(s):  
T. Girchenko ◽  
I. Boiarko ◽  
O. Storozhenko ◽  
I. Semeniuk
Keyword(s):  
Economic Development ◽  
Financial Services ◽  
Banking Sector ◽  
Banking System ◽  
Digital Technologies ◽  
Investment Banking ◽  
Financial Sector ◽  
Jel Classification ◽  
Macroprudential Policy ◽  
Sustainable Economic Development

Abstract. The article explores ways to ensure stable economic development through the efficient functioning of the banking sector. The concept of stable development and efficiency of the banking system is revealed. The key principles of macroprudential and microprudential policy are analyzed and the main advantages of each of them are determined. The tools for implementing macroprudential policy to ensure sustainable economic development are described. The peculiarities of the application of rating assessment, the role of state-owned banks and investment banking as the most optimal measures to ensure economic development are outlined. Promising digital technologies in the banking system, which have a long-term strategic nature of development, are presented.             It is confirmed that the development of the country’s economy depends on many factors of the internal organization of the microeconomic environment. Among the aspects of qualitatively increasing the competitiveness of the national economy, an important component is the emphasis on the policy of strengthening the efficiency of the market sector. The infrastructure of the market and financial sector consists of instruments of financial influence, as well as additional comprehensive measures aimed at creating a multi-channel system of various institutions and institutions, a structured real financial services sector given the overall stability of the banking system. The quality and efficiency of the financial sector can be determined, in particular, by the indicators of the peculiarities of the creation of market goods and services, which create an opportunity to create market relations at optimal prices. We concluded that the last important factor for the prospect of sustainable economic development through the efficient functioning of the banking system is the use of digital technologies, because the world is rapidly transitioning from traditional to digital economy, so the banking system must be transformed into modern realities using current innovative technologies. . Keywords: stable economic development, banking system, investment banking, rating assessment, macroprudential policy. JEL Classification O16, O29, G21 Formulas: 0; fig.: 0; tabl.: 7; bibl.: 12.

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