Problemi Ekonomiki (Apr 2019)
The National Tax Policy under Economic Globalization
Abstract
The features of the formation and implementation of the state tax policy under conditions of globalization are investigated. The influence of international tax competition on tax regulation of the socio-economic development of the state is analyzed. The role of the formal and informal component of the tax policy in ensuring coordinated cooperation of the national economy with international financial organizations and foreign investors is determined. The Ukrainian tax structure is considered, the fiscal role of its main tax groups is identified. The role and significance of measures to regulate the consumption, labor and capital taxes under global transformations are justified. The features of excise taxation in Ukraine in the context of the implementation of the provisions of the “European Union Association Agreement” are investigated. The main changes in the structure of the country’s taxation in the context of quality of institutional support for entrepreneurial activities are described. The features of fiscal decentralization in Ukraine, in particular, the influence of a specific indicator of tax autonomy on the social and economic development of territorial communities of administrative divisions, are examined. Provisions regarding the improvement of the financial efficiency of the decentralization processes are developed. It is substantiated that the important directions of the transformation of Ukraine’s tax policy in the context of European integration are grouping taxes based on an equitable redistribution of income; unification of the rules for their collection and administration, especially regarding excise taxation; improvement of procedures for interaction between payers and fiscal authorities. The general effect of the introduction of electronic tax administration procedures is described. Potential areas of tax incentives for innovative renewal of the national economy are identified.
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