{"id":8558,"date":"2017-09-15T12:33:38","date_gmt":"2017-09-15T09:33:38","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=8558"},"modified":"2017-09-16T16:24:42","modified_gmt":"2017-09-16T13:24:42","slug":"conceptual-approaches-to-reformation-of-tax-systems","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/conceptual-approaches-to-reformation-of-tax-systems\/","title":{"rendered":"Holovko Mykhailo, CONCEPTUAL APPROACHES TO REFORMATION OF TAX SYSTEMS"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]JEL Classification<\/strong>: H 20<\/p>\n

Holovko Mykhailo<\/strong>, graduate student of Finance and Banking, Private higher education institution \u00abEuropean University\u00bb, Kyiv, Ukraine<\/p>\n

CONCEPTUAL APPROACHES TO REFORMATION OF TAX SYSTEMS<\/strong><\/p>\n

Introduction.<\/strong> The presence of system weaknesses in the tax system of Ukraine provides an opportunity to state the appropriateness of its transformation in conditions of fiscal decentralization and a thorough investigation the essence of the categories “transformation of the tax system”, “tax reform”, “modernization of the tax system” and other interrelated definitions, the essence of which, on our Opinion is not sufficiently studied.<\/em><\/p>\n

Purpose.<\/strong> The main objectives of the study are to investigate the researches which interpretation the concepts of “tax reform”, “transformation”, “modernization” and “reformation” of the tax system, presentation of the author’s vision for the definition of “transformation of the tax system, the identification of a complex of characteristic features of the transformation of the tax system, improvement of the algorithm of transformation Tax system, generalization of approaches to the transformation of the tax system.<\/em><\/p>\n

Results.<\/strong> The scientific researches concerning the interpretation of the notions of “tax reform”, “transformation”, “modernization” and “reforming” of the tax system are considered, the author’s vision for the definition of “transformation of the tax system” is presented; A set of characteristic features of the transformation of the tax system is set out, among which: innovation; compromise and evolution; multivariateness; complementarity and consistency.<\/em><\/p>\n

Conclusions<\/strong>. The algorithm of transformation of the tax system and approaches to the tax system transformation is improved, among which the following is singled out: the approach based on the theory of optimal taxation; Macroeconomic, Integrated, Administrative, Behavioral, and Evolutionary Approaches.<\/em><\/p>\n

Keywords:<\/strong> tax system, transformation of the tax system, reformation of the tax system, reform, tax.<\/em><\/p>\n

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

    \n
  1. Bohatyr’ova, Ye. M. (2016), \u201cTax Reforms in Ukraine: Effectiveness and Strategic Reference\u201d, Rh.D. Thesis, Finance and Credit, Odessa National University of Economics, Odessa, Ukraine.<\/li>\n
  2. Krysovatyy, A. I. Mel’nyk, V. M. and Koshchuk, T. V. (2016), \u201cEssence and conceptual foundations of tax policy formation in the conditions of European integration processes\u201d, Ekonomika Ukrayiny<\/em>, vol. 1, pp. 35-51.<\/li>\n
  3. Mykhaylyshena, Ya. A. (2013), \u201cThe essence of tax reform\u201d, Nalohy y nalohooblozhenye<\/em>, vol. 3, pp. 217-227.<\/li>\n
  4. Mayburov, Y. A. (2003), Teoryya y ystoryya nalohooblozhenyya<\/em> [Theory and History of Taxation], MTsFYeR<\/em>, Moscow, Russia.<\/li>\n
  5. Sokolovs’ka, A. M. (2016), \u201cShliakhi vblizhennya rozd\u0456lu V Ukrayak’s Code of Ukraine up to 112-\u0406 Directivities Radi \u0404\u0421\u201d, Finansy Ukrayiny, vol. 8, pp. 59-88.<\/li>\n
  6. Hlushenko, L. A. (2005), \u201cIncentives and Criteria for the Effectiveness of Tax Reforms in Russia\u201d, Rh.D. Thesis, Finance, money circulation and credit, Volgograd, Russia.<\/li>\n
  7. Poltorak, A. S. and Volosuyk, Yu. V. (2016), \u201c Comprehensive approach to quantitative assessment of tax risks of the state \u201d, Ekonomichnyy chasopys \u2013 \u0425\u0425\u0406<\/em>, vol. 158 (3\u20134(2)), pp. 35-38.<\/li>\n
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  9. Chernyk, D. H. and Shmelev, Yu. D. (2014), Teoryya y ystoryya nalohooblozhenyya<\/em> [Theory and History of Taxation], Yzdatel’stvo Yurayt<\/em>, Moscow, Russia.<\/li>\n
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  13. The economic dictionary, [Online], available at: http:\/\/www.economicportal.ru<\/li>\n
  14. Shayhorods’kyy, Yu. (2010), \u201cThe notion of “transformation” as a tool for analyzing social change\u201d, Osvita rehionu<\/em>, vol. 4, pp. 52-56.<\/li>\n
  15. Kryms’kyy, S. B. (2003), Zapyty filosofs’kykh smysliv<\/em> [Requests for philosophical meanings], Parapan<\/em>, Kiev, Ukraine.<\/li>\n
  16. Mykhal’chenko, N. Y. (2001), Ukraynskoe obshchestvo: transformatsyya, modernyzatsyya yly lymytrof Evrop<\/em>\u0456<\/em>?<\/em> [Ukrainian Society: Transformation, Modernization or Limitrof Europe?], Ynstytut sotsyolohyy NANU<\/em>, Kiev, Ukraine.<\/li>\n
  17. International Bank for Reconstruction and Development, The World Bank (2017), Doing Business 2017, [Online], available at : www.worldbank.org<\/li>\n<\/ol>\n
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    [vc_row][vc_column][vc_column_text]JEL Classification: H 20 Holovko Mykhailo, graduate student of Finance and Banking, Private higher education institution \u00abEuropean University\u00bb, Kyiv, Ukraine CONCEPTUAL APPROACHES TO REFORMATION OF TAX SYSTEMS Introduction. The presence of system weaknesses in the tax system of Ukraine provides an opportunity to state the appropriateness of its transformation in conditions of fiscal decentralization and
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