Theoretical foundations of tax policy in Ukraine: principles, levels and models

Authors

  • Oleh Skasko Lviv Polytechnic National University
  • Iryna-Lyudmyla Mohyla Lviv Polytechnic National University

DOI:

https://doi.org/10.35774/visnyk2023.03.083

Keywords:

taxes, tax policy, state tax policy, tax policy of enterprises, principles of tax policy, tax policy levels, types and models of tax policy

Abstract

Introduction. The state tax policy is one of the most important parts of the state’s economic policy, as it has a direct impact on the state of the national economy and the quality of life of citizens. The tax policy of enterprises is primarily aimed at ensuring the development of the domestic market, strengthening the competitiveness of Ukrainian enterprises and stimulating entrepreneurial activity.

The study of the construction of the state and tax policy of enterprises is a very urgent task, since it has a direct impact on the economic development of the country and the quality of life of its citizens. Research in the field of reforming the tax system, which includes simplifying tax payment procedures, reducing the tax burden for business and ensuring the efficient use of public financial resources, is particularly important. The study of the construction of the state tax policy and the tax policy of enterprises is a very important task, as it helps to stabilize the economic condition of the enterprise.

Purpose. The purpose of the article is to systematize theoretical approaches in the construction of state tax policy and tax policy of enterprises and to develop mechanisms of tax regulation.

Methods. To achieve the goal defined in the research, general scientific methods are used: induction and deduction, analysis and synthesis (to systematize the current theoretical foundations of tax policy building models); functional and statistical analysis, analogy, systematization, formalization, generalization, comparison, optimization, argumentation, logical methods (for developing directions for improving tax policy).

Results. The main approaches that consider the definition of «tax policy» are studied, namely: macroeconomic, microeconomic, strategic, financial and social approaches. The principles on which the tax policy is based have been systematized and the levels of the tax policy of Ukraine have been detailed. The ratio of types and models to tax policy is given.

Discussion. Prospects for further research consist in finding new directions for the development of tax policy, development and implementation of promising methods and models of the effectiveness of the use of the taxation system in Ukraine.

Author Biographies

  • Oleh Skasko, Lviv Polytechnic National University
    D. Sc. (Economics), Professor, Professor of the Department of Accounting and Analysis
  • Iryna-Lyudmyla Mohyla, Lviv Polytechnic National University
    PhD student of the Department of Accounting and Taxation

References

Ministry of Finance of Ukraine “Tax Policy”. Retrieved from https://mof.gov.ua/uk/ tax-policy [in Ukrainian].

Petyk, L. O., Sebestyanovych, I. S. (2021). Tax policy of Ukraine in modern conditions. A young scientist, 2 (90), 267–271 [in Ukrainian].

Yevtushevska, O. O., Lagodienko, N. V., Ivanchenkova, L. V. (2022). Tax policy as a component of state tax management. Economic science, 4, 32–37 [in Ukrainian].

Nikitishin, A. O. (2020). Methodological foundations of formation and development of tax regulation. Eastern Europe: economy, business and management, 1 (24), 215 – 220 [in Ukrainian].

Sokolovska, A. (2010). Basics of the theory of taxes: [study guide]. 326 p. [in Ukrainian].

Tax system (2018). [Electronic resource]: study guide; Y. B. Ivanov, V. F. Tyshchenko, O. E. Naidenko, and others. Kharkiv: named after S. Kuznetsia. 408 p. [in Ukrainian].

Makaruk, O. V. (2019). Substantial and functional characteristics of the state tax policy of Ukraine. Theory and practice of state administration and local self- government, 2, 215–220. URL: http://el-zbirn-du.at.ua/2019_2/18.pdf [in Ukrainian].

Korotkova, O. V. (2013). Peculiarities of the formation of the tax policy of the enterprise in modern economic conditions. Effective economy, 1. URL: http://www. economy.nayka.com.ua/?op=1&z=1743 in Ukrainian].

Arkhireyska, N. V., Panaseiko, I. M., Panaseiko, M. S. (2022). Peculiarities of tax policy of Ukraine in modern conditions and ways of its improvement. Scientific view: economy and management, 3 (79), 164 – 172 [in Ukrainian].

Chynchyk, A. A. (2020). Theoretical basis of tax policy research. State and regions. Series: Economy and entrepreneurship, 5, 29-33 [in Ukrainian].

Barabash, L. (2021). Behavioral aspects of the harmonious development of the tax system of Ukraine. Social Economy, (61), 72-82. Retrieved from https:// periodicals.karazin.ua/soceconom/article/view/17700/16316 DOI: https://doi. org/10.26565/2524-2547 - 2021-61-07 [in Ukrainian].

Yarema, B., Rolko, A. (2018). Modern tax system of Ukraine: problems and development prospects. Black Sea Economic Studies, 34, 171–175 [in Ukrainian].

Desyatniuk, O. M., Marchenko, L. I. (2021). Naukovo-metodychni determinanty podatkovoi polityky v umovakh transformatsii natsionalnoi ekonomiky [Scientific and methodological determinants of tax policy in the conditions of transformation of the national economy]. World of Finance, 4 (69), 8-19 [in Ukrainian].

Krysovaty, A. I., Koshchuk, T. V., Vatagovich, M. I. (2019). Tax and budgetary support of manufacturers in the context of EU legislation in the field of state aid. Finances of Ukraine, 7, 35–51 [in Ukrainian].

Derii, V. A. (2022). Organization of accounting and tax planning: study guide [Electronic edition]. Ternopil: WUNU. 185 p. Retrieved from http://dspace.wunu. edu.ua/handle/316497/45773 [in Ukrainian].

Mitu, N. E. (2016). Taxpayer Behaviour: Typologies and Influence Factors. RSP, 49, 77-87. Retrieved from https://cis01.central.ucv.ro/revistadestiintepolitice/files/ numarul49_2016/RSP%2049%20_%2025%20aprilie%202016.pdf#page=77 [in German].

Franzen, W. (2010). Forschungsstelle für empirische Sozialökonomik e.V. Steuerpsychologie und Steuerpolitik. Teil 1: Steuerliches Entscheiden und Verhalten. 171 p. Retrieved from http://www.fores-koeln.de/publikat/franzen2010_steuerpsych ologie+steuerpolitik-1.pdf [in German].

Franzen, W. (2019). Tax Morale in Classical Athens. Journal of Ancient Civilizations, 34/2, 273-288. Retrieved from https://www.academia.edu/37543132/ David_M_Pritchard_2019_The_Democratic_Control_of_Public_Spending_in_ Classical_Athens_in_S_G%C3%BCnther_and_D_Rohde_eds_200_Years_after_ August_B%C3%B6ckhs_The_Public_Economy_of_Athens_Journal_of_Ancient_ Civilizations 34_2_229_44_Changchun [in German].

The Tax Code of Ukraine from 02.12.2010 № 2755-VI (with changes and additions). Retrieved from http://zakon3.rada.gov.ua/laws/show/2755-17 [in English].

Ramirez P. A., Levine D. S. A Review of the Certainty Effect and Influence of Information Processing. Economics Discussion Papers. 2013. No.2013-47.Kiel Institute for the World Economy. Retrieved from http://www.economicsejournal.org/ economics/discussionpapers/2013-47 [in English].

Koc O. E. Psychological Effects of Taxation on Taxpayers: A Field Study on Tax Avoidance and Tax Evasion. Business and Economics Research Journal. 2019. Vol. 10, № 4. Pp. 1015-1027 [in English].

Föste, W. (2021). Soziale Marktwirtschaft im Wandel der Zeit. Gesellschaft, Wirtschaft, Politik (GWP)70. Jahrg., Heft 2/2021, 233-244 [in German].

Blaufus K., Chirvi M., Huber H., Maiterth R., Sureth-Sloane C. (2020). Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model. European Accounting Review. DOI: https://doi.org/10.1 080/09638180.2020.1852095 [in English].

Moore, D., Slemrod, J. B. (2021). Optimal Tax Systems with Endogenous Behavioral Biases. Journal of Public Economics, Forthcoming. DOI: http://dx.doi.org/10.2139/ ssrn.3401834 [in English].

Olsen, J., Kang, M., & Kirchler, E. (2018). Tax psychology. In A. Lewis (Ed.), The Cambridge handbook of psychology and economic behaviour, 405–429. Cambridge University Press. Retrieved from https://doi.org/10.1017/9781316676349.014 [in English].

Published

2023-11-07

How to Cite

Skasko, Oleh, and Iryna-Lyudmyla Mohyla. “Theoretical Foundations of Tax Policy in Ukraine: Principles, Levels and Models”. Herald of Economics, no. 3, Nov. 2023, pp. 83-96, https://doi.org/10.35774/visnyk2023.03.083.

Similar Articles

1-10 of 339

You may also start an advanced similarity search for this article.