Priority directions of tax policy change in the information sphere

Лаговська, Олена Адамівна; Ильин, Валерий Юрьевич; Kotsupatriy, M; Ishchenko, M. I.; Verbivska, Liudmyla

doi:10.33271/nvngu/2020-3/183

Cited by 15 publications

(4 citation statements)

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“…The researchers Lagovska et al [7] aimed: tax policy effectiveness and targets' implementation for filling budgets of countries at all levels requires special attention and the need for an integrated approach to the targeted use of numerous tools and levers of regulatory tax policy based on effective tax administration principles. Ensuring the stability of tax revenues in modern economic conditions should be implemented in a set of market and regulatory rules and influences.…”

Section: Literature Reviewmentioning

confidence: 99%

Regulatory Policy of Tax Revenues Efficiency Assurance as the Dominant of State Economic Security

Abramova¹,

Чуб²,

Kotelevets³

et al. 2022

IJSDP

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The scientific research is devoted to the development of methodological proposals for assessing the effectiveness of tax revenues of the countries of Eastern Europe through the system of economic indicators, the presentation of measures of the regulatory impact of increasing tax revenues in the future and strengthening the economic security of the countries. The methodological basis of the study is a comprehensive approach, thanks to which the tasks and tools of the regulatory policy are established through the prism of the components of tax security of Eastern European countries. The methodological toolkit for assessing the effectiveness of tax revenues in the system of regulatory policy in the direction of guaranteeing the economic security of the state provided for the following stages: collection of economic data, selection of analysis indicators, assessment methods and determination of the system of stimulating and destructive factors influencing the volume of tax payments. Having carried out the analysis, the author's vision of priority tasks and tools of regulatory influence on tax revenues with the aim of increasing the level of economic security of Eastern European countries is presented.

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Section: Literature Reviewmentioning

confidence: 99%

Regulatory Policy of Tax Revenues Efficiency Assurance as the Dominant of State Economic Security

Abramova¹,

Чуб²,

Kotelevets³

et al. 2022

IJSDP

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“…Проблемам податкового забезпечення суспільно необхідних видатків держави присвячені роботи багатьох вітчизняних та зарубіжних учених: Д. Алонсо [16], В. Виговської [9], О. Гонти [1], К. Григораш-Ічім [18], І. Долозіної [29], М. Дубини [6], І. Косач [13], О. Лаговської [22], В. Маргасової [23], Т. Савчук [15], О. Урікової [14], К. Шапошникова [24; 25], С. Шкарлета [26; 27], Н. Холявко [20; 28], В. Худолей [21] та інших.…”

Section: аналіз останніх досліджень та публікаційunclassified

World Experience of Tax and Fees Management

Ostrovska¹

2021

The economic discourse

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Introduction. Given the deepening disparities in the economic and social system of the state, political confrontations, resulting in imbalances in public finances and increased debt risks, the tax component should be the basis for the formation of budgetary resources of the state. State revenues determine the social and economic level of development of regions and countries, as well as financial support of the population. Looking at this, the main task of the state is to balance its revenues with expenditures. Since a significant excess of expenditures over revenues lead to an economic crisis, rising public debt, the budget deficit of others. The tax component is the basis for the formation of state budget resources in an unstable fiscal space. This is an important link that contributes to the development of social and economic relations and requires constant monitoring. Methods. The study uses the fundamental provisions of economic theory, tax theory, as well as studies of domestic and foreign scholars. General scientific principles of conducting complex scientific researches were used to solve the set tasks. In the process of research a number of general scientific methods were used, in particular: analogies, logical generalization and system analysis. Results. Based on the selected problems, the foreign experience of such countries as the USA, Germany, Canada, France, Japan, Australia, Great Britain and Italy was studied, on the basis of which the prospects of improving the collection of taxes and fees in Ukraine were singled out. Discussion. In order to solve the problems of collecting taxes and fees, it is necessary to: gradually shift the fiscal burden towards direct taxes, which will be a direct result of increasing the dependence of public authorities on the economic development of the territory; the preservation of the current rather high role of intergovernmental transfers is a consequence of the strong differentiation of regions according to the level of social and economic development and the objective necessity in modern conditions; competition between regions should, first of all, be carried out at the expense of formation of a favourable business environment: improvement of investment climate, development of infrastructure, reduction of administrative barriers, instead of establishment of preferential tax regimes. Prospects for further research on the collection of taxes and fees may be to strengthen the study not only of the level of tax burden, but also the optimal combination of direct and indirect taxes. Keywords: taxes, tax system, budget, budget revenues.

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“…В даному аспекті важливо відзначити праці таких дослідників, як Н. Безрукова [7], Д. К. Детта [10], М. Дж. Кох [11], О. Лаговська [12], Х. Р. Томас [14] та інших. Крім того, необхідно також відзначити, дослідження проблем забезпечення підвищення продуктивності праці, пов'язані з впровадженням інновацій у виробничий процес і пов'язаних з цим змін в системі організацій праці персоналу та її ускладнення.…”

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Innovations and Their Impact on Increasing Personnel Labor Productivity

Potomkina¹,

Dorosh²

2022

Efektyvna Ekonomika

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INNOVATIONS AND THEIR IMPACT ON INCREASING PERSONNEL LABOR PRODUCTIVITYУ статті досліджено сучасну специфіку формування підходів до забезпечення підвищення продуктивності праці персоналу в умовах інтенсивного впровадження інноваційних рішень у виробничий процес підприємства. Досліджено, що найсуттєвіший вплив на продуктивність праці в процесі поширення програмних та технологічних рішень, характерних для цифрової економіки, створюють системи, призначені для інтеграції людини, як працівника та автоматизованих засобів, заснованих на принципах когнітивних технологій. Визначено, що існує об'єктивна необхідність розподілу змін, що відбуваються у виробничому процесі під впливом інновацій, на технологічні та організаційні. При цьому останні виступають специфічною формою організації праці, яка забезпечує одержання більш високих якісних та кількісних результатів праці у порівнянні з попередніми принципами організацій виробничого процесу на підприємстві.The article examines the modern specifics of the formation of approaches to increase productivity of staff in the context of intensive implementation of innovative solutions in the production process of the enterprise. It is investigated that the most significant impact on productivity in the process of dissemination of software and technological solutions specific to the digital economy, create systems designed to integrate people as workers and automated tools based on the principles of cognitive technology. It is determined that there is an objective need to divide the changes that occur in the production process under the influence of innovation into technological and organizational. At the same time, the latter are a specific form of labor organization, which provides higher qualitative and quantitative results of labor in comparison with the previous principles of organization of the production process at the enterprise. In addition, traditional factors related to ensuring the quality of education and skills of staff, as reflected in human capital indicators, are important in ensuring the productivity of staff.In this aspect, it is especially important to organize the process of continuous and continuous training and retraining of employees. In the conditions of intensive introduction of new technologies and wide distribution of automated systems in activity of the industrial enterprises the need for maintenance of conformity of quality of preparation of the personnel to technical requirements of manufacture acquires special value. At the same time, the more appropriate the level of staff training to the modern requirements of high-tech production, the higher will be the level of productivity of each individual employee. The influence of current trends in the global economic and digital software sphere, which results in the formation of the digital economy, in which each employee operates in a specific system of software solutions that are highly integrated with the production process and operate on efficient and high-precision algorithms. Thus the worker carries out a...

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Priority directions of tax policy change in the information sphere

Cited by 15 publications

References 1 publication

Regulatory Policy of Tax Revenues Efficiency Assurance as the Dominant of State Economic Security

Regulatory Policy of Tax Revenues Efficiency Assurance as the Dominant of State Economic Security

World Experience of Tax and Fees Management

Innovations and Their Impact on Increasing Personnel Labor Productivity

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