The tax reforms in Ukraine last a long time but do not lead to the desirable results. It actualizes the research of mistakes and wrong managerial decisions. The authors consider that the main reason of ineffective tax reforms is ignoring the objective features of taxes and fundamentals of management under policy making. The article aims to prove this hypothesis. The authors use the method of logical assumptions based on the interrelation of objective and subjective as well as the statistical data analysis for evidence. They show that the definition of taxes can be interpreted in different way. It predetermines the tax reform beneficiary: government or society. The Ukrainian government determines the tax reform purposes in abstractive form without quantitative indicators and does not analyses the previous tax transformations results. Such management does not meet the principles that objectively predetermine tax reform successful results. The tax transformations during 2014-2018 led to the tax burden grows. In the result the government revenue increased. At the same time it led to the cutback of consumption demand. The indicators of the pharmacy market and excise goods market development prove this conclusion. Such effect was a logical result of the ignoring objective properties of taxes. Managerial decisions on the tax system reforming contradicted to the purpose of the tax system reform in Ukraine-to provide economic grows. The statistical data demonstrate a little GDP grows. But most of people became much poor through unequal distribution of income. The Ukrainian government did not use the natural properties of tax as regulators of consumption demand through shifting the tax burden from poor sector of population due to towards the income that significantly exceeds the average. The authors suggest the further ways of the tax system reforming in Ukraine
Background An overview of best practice in tax debt management, with a particular emphasis on integration of payment issues in the compliance process. Detail Over the past years, the FTA has done much work in the area of compliance and compliance risk management. The "Working Smarter" report (2012) states: 'Even the most sophisticated strategies for facilitating or enforcing compliance are worth little if the tax owed is not actually collected. Having appropriate strategies in place for debt management is particularly pressing in the present climate of financial crisis, where most revenue bodies face rising levels of tax debt with corresponding resource pressures and risks.' 1 This is confirmed by the recently published "Tax Administration 2013" 2. Research into debt levels indicates that average debt levels for OECD countries were some 26% higher at end-2011, compared with the position at the end of 2007 (pre-GFC). Overall, it is estimated that total undisputed tax debt at end-2011 in OECD countries was in the region of USD 650-700 billion. Consequently the tax debt collection function has probably never been more important than it is today but the FTA has conducted only one study of tax debt collection practices and this dates back to 2006. The Working Smarter report and a preliminary study based on publicly available information undertaken by the Secretariat (covering trends in tax debt and strategies for managing debt in selected FTA countries; attached to this document) confirm the considerable development since 2006 in debt management strategies. 1. Organisation of debt management (for example: segmentation, centralization, digitalization, use of call centres, cooperation with other public sector creditors, outsourcing). 2. Integration of payment obligations in compliance processes (for example: synchronizing tax return and payment obligations, taking payment obligations into account in service and early in the compliance process, compliance risk management in collection, influencing payment behaviour, measuring effectiveness). 3. Information technology in debt management (for example: use of analytics, risk profiling). This will include the use of third party information that would assist the tax administration in making a decision about ability to pay and understanding the overall assets position of the debtor that could inform possible recovery action.
доктор економічних наук, професор кафедри фінансів ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана» У статті представлено результати аналізу змісту цілей та завдань управління фінансовими ресурсами розпорядниками бюджетних коштів у сфері вищої освіти. Встановлено критерії та вимоги, яким мають відповідати цілі та завдання, й аргументовано, що вони не дотримані під час визначення стратегічних цілей розвитку вищої освіти в Україні та формування бюджетних запитів. Ключові слова: розпорядники бюджетних коштів, стратегічні цілі, вища освіта, управління фінансовими ресурсами. Тимченко Е.Н. УПРАВЛЕНИЕ ФИНАНСОВЫМИ РЕСУРСАМИ РАСПОРЯДИТЕЛЯМИ БЮДЖЕТНЫХ СРЕДСТВ В СФЕРЕ ВЫСШЕГО ОБРАЗОВАНИЯ: ОБОСНОВАННОСТЬ ЦЕЛЕЙ И ЗАДАЧ В статье представлены результаты исследования содержательной составляющей целей и задач управления финансовыми ресурсами распорядителями бюджетных средств в отрасли высшего образования. Установлены критерии, которым должны соответствовать цели и задачи, и аргументировано, что они не соблюдены при определении стратегических целей развития высшего образования в Украине и формировании бюджетных запросов. Ключевые слова: распорядители бюджетных средств, стратегические цели, высшее образование, управление финансовыми ресурсами. Tymchenko O.M. FINANCIAL RESOURCES OPERATION BY THE MANAGERS OF THE BUDGETARY FUNDS: COMFORMITY OF GOALS AND TASKS The article reveals the content of the aims and tasks of the financial resources management by the operators of the budgetary funds in the higher education field. The author researches the criteria that should be taken into consideration determining the aims and tasks in budgetary inquiries and proves that they have not been kept. It does not encourage effective budgetary funds management. The aims and tasks oh higher education development should be determined more accuracy.
PREREQUISITES FOR VALUE BASED SEGMENTATION OF TAX DEBTORS IN UKRAINE У статті проаналізована інформаційна база суб'єктів господарювання, що мають податковий борг в Україні, з метою виявлення можливостей сегментації податкових боржників на основі вартості податкового боргу. Наявну інформацію про податковий борг структуровано за статусом платника податку (юридичні особи та фізичні особипідприємці), видами бюджетів, територіальною ознакою, формою власності боржника. Виокремлено групи боржників за величиною податкового боргу. Встановлено, шо податковий борг в Україні характеризується наявністю великої кількості боржників, переважно фізичних осіб-підприємців. Велика кількість боржників має борг, який не перевищує 5-10 тис. грн, борг 1% боржників становить 85% податкового боргу по Україні загалом. Для реалізації вартісного критерію сегментації необхідна додаткова інформація, якої бракує у проаналізованій базі. The tax debt in Ukraine is growing. A significant part of it is older than 12 months and has a low probability of redemption. This indicates an imperfect debt collection practice and poor performance of the administration methods. The number of tax officers is not enough to provide tax debt collecting effective. Therefore, it is necessary to change the practice of tax debt management using the segmentation of the tax debtors in Ukraine and appropriate strategies to each segment. According to foreign experience, most segmentation strategies are based on risk assessment. This means that during segmentation, the behaviour of taxpayers is taken into account, and the probability of non-repayment of debt is estimated. It is necessary to have the definite information for risk assessment. So, the important prerequisite of segmentation is the analysis of information base on taxpayers that have not payed taxes in time. The available information on tax debt and tax debtors allows: 1) to establish the number of legal entities and individuals-entrepreneurs-tax debtors-and the amount of their debts to central and local governments; 2) to structurise he tax debtors by the form of ownership, territories; 3) to group the tax debtors depending on the amount of tax debt. The authors conclude that the tax debt in Ukraine is characterized by a large number of debtors, among which 80% are individuals-entrepreneurs in the vast majority with small amounts of debt. A large number of debtors has a debt that does not exceed 5-10 thousand UAH, so they should be subject to enforcement measures that are economically feasible and reasonsable in the context of human, time and financial resources. At the same time 60% of legal entities-debtors have a tax debt of no more than 0.12%, while the debt of 1% of the debtors is equivalent to 85% of the total amount of the tax debt in Ukraine. The latter are the most risky category of debtors, becauose nonrepayment of debts by such taxpayers will have significant fiscal implications for the budget and will negatively affect the business climate and the fiscal behavior of other payers. Therefore, an indiv...
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