{"id":12144,"date":"2019-09-20T10:00:28","date_gmt":"2019-09-20T07:00:28","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=12144"},"modified":"2019-10-10T10:34:51","modified_gmt":"2019-10-10T07:34:51","slug":"prerequisites-for-modernization-of-ukraines","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/prerequisites-for-modernization-of-ukraines\/","title":{"rendered":"Martynenko V., Prerequisites for Modernization of Ukraine’s Fiscal Policy in the Field of Indirect Taxation"},"content":{"rendered":"

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JEL Classification<\/strong>: E62, G28, H29, H39, O11.<\/span><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V16(2019)-11<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Martynenko Valentyna<\/strong>, Candidate of Economics, Associate Professor, Deputy Director of the Educational and Scientific Institute of Accounting, Analysis and Audit, University of the State Fiscal Service of Ukraine, Irpin, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0001-9078-8345<\/a>
\ne-mail<\/strong>: martynenkovv@ukr.net<\/a><\/p>\n

Prerequisites for Modernization of Ukraine’s Fiscal Policy in the Field of Indirect Taxation<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. Fiscal policy modernization involves finding ways to improve it and make the necessary changes to ensure the sustainability of public finances. It creates the preconditions for macroeconomic growth in the face of globalization and regional challenges, as well as new developments in the financial, economic and social spheres. As the main budget-forming taxes of the state budget in Ukraine are indirect, the prerequisites for modernizing Ukraine’s fiscal policy in the field of indirect taxation are timely.<\/p>\n

Purpose<\/strong>. The purpose of the study is to develop prerequisites for the modernization of Ukraine’s fiscal policy in the field of indirect taxation, taking into account the influence of factors of development of the national economy.<\/p>\n

Results<\/strong>. The indicators of the national economy development, which have the greatest influence on the revenues from indirect taxes to the state budget, are selected. The economic and mathematical modeling of the impact of gross value added on the value added tax revenues, the impact of the output of goods and services on the volume of excise tax revenues, and the impact of imports of goods and services on the import duties. Degree models of formalization of influence of indicators of development of national economy on revenues from indirect taxes to the state budget were obtained, which were used to develop prerequisites for modernization of fiscal policy in the field of indirect taxation.<\/p>\n

Conclusions<\/strong>. Therefore, in order to ensure a steady increase in revenues from indirect taxes to the state budget, within the framework of fiscal policy implementation, it is necessary to keep the current trends in the dynamics of gross value added, production and import of goods and services. Prospects for further exploration of the author will be predictive models of tax revenues to the budget, taking into account the factors of development of the national economy.<\/p>\n

Keywords<\/strong>: modernization; fiscal policy; indirect tax; development of the national economy; taxation; state budget.<\/p>\n

References:<\/strong><\/p>\n

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  1. Bianchi,\u00a0F. & Ilut,\u00a0C. (2017). Monetary\/Fiscal policy mix and agents’ beliefs. Review of Economic Dynamics, 26<\/em>, 113\u2013139. doi: https:\/\/doi.org\/10.1016\/j.red.2017.02.011.<\/li>\n
  2. Heinemann,\u00a0F., Moessinger,\u00a0M.-D. & Yeter,\u00a0M. (2018). Do fiscal rules constrain fiscal policy? A meta-regression-analysis. European Journal of Political Economy, 51<\/em>, 69\u201392. doi: https:\/\/doi.org\/10.1016\/j.ejpoleco.2017.03.008.<\/li>\n
  3. Karantounias,\u00a0A.\u00a0G. (2018). Optimal fiscal policy with recursive preferences. The Review of Economic Studies, 85<\/em>(4), 2283\u20132317. doi: https:\/\/doi.org\/10.1093\/restud\/rdy005.<\/li>\n
  4. Krysovatyi,\u00a0A.\u00a0I. & Koshchuk,\u00a0T.\u00a0V. (2011). Instytutsiine seredovyshche fiskalnoho rehuliuvannia sotsialno-ekonomichnykh protsesiv [Institutional medium of fiscal regulation of social and economic processes]. Finansy Ukrainy, 9<\/em>, 18\u201332.<\/li>\n
  5. Hasanov,\u00a0S.\u00a0S., Kudriashov,\u00a0V.\u00a0P. & Balakin,\u00a0R.\u00a0L. (2014). Napriamy formuvannia fiskalnoi polityky v aspekti asotsiatsii Ukrainy z YeS [Areas of fiscal policy in terms of Ukraine-EU association]. Finansy Ukrainy, 1<\/em>, 22\u201338.<\/li>\n
  6. Vdovychenko,\u00a0A.\u00a0M. (2018). Yak fiskalna polityka vplyvaie na VVP ta infliatsiiu v Ukraini? [How Does Fiscal Policy Affect GDP and Inflation in Ukraine?]. Visnyk of the National Bank of Ukraine, 244<\/em>, 26\u201345. doi: https:\/\/doi.org\/10.26531\/vnbu2018.244.02.<\/li>\n
  7. Martynenko,\u00a0V.\u00a0V. (2019). Estimation of the efficiency of the tax component of the fiscal policy in Ukraine. In: Pawlik,\u00a0A. (ed.) & Shaposhnykov,\u00a0K. (ed.) (2019). Strategic Management: Global Trends and National Peculiarities<\/em>. Publishing House \u201cBaltija Publishing\u201d, Kielce, Poland, pp.\u00a076\u201393.<\/li>\n
  8. Martynenko,\u00a0V.\u00a0V. (2019). Makroekonomichni faktory modernizatsii fiskalnoi polityky Ukrainy [Macroeconomic factors of modernization of the fiscal policy of Ukraine]. Finansovyi prostir, 1<\/em>(33), 147\u2013157. doi: https:\/\/doi.org\/10.18371\/fp.1(33).2019.177113. [in Ukrainian].<\/li>\n
  9. Ofitsiinyi sait Derzhavnoi kaznacheiskoi sluzhby Ukrainy [Official site of the State Treasury Service of Ukraine] (2019). Retrieved from https:\/\/www.treasury.gov.ua\/ua [in Ukrainian].<\/li>\n
  10. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State Statistics Service of Ukraine] (2019). Retrieved from http:\/\/www.ukrstat.gov.ua\/ [in Ukrainian].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 01 August 2019<\/p>\n

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    Martynenko V., (2019). Prerequisites for Modernization of Ukraine&#39;s Fiscal Policy in the Field of Indirect Taxation. Modern Economics<\/em>, 16(2019), 76-80. DOI: https:\/\/doi.org\/10.31521\/modecon.V16(2019)-11.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: E62, G28, H29, H39, O11. DOI: https:\/\/doi.org\/10.31521\/modecon.V16(2019)-11 [\/vc_column_text][vc_column_text] Martynenko Valentyna, Candidate of Economics, Associate Professor, Deputy Director of the Educational and Scientific Institute of Accounting, Analysis and Audit, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0001-9078-8345 e-mail: martynenkovv@ukr.net Prerequisites for Modernization of Ukraine’s Fiscal Policy in the
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