Kushnirchuk Y. The taxation of economic resources in the system of the state economic security providing

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U006548

Applicant for

Specialization

  • 21.04.01 - Економічна безпека держави

08-12-2010

Specialized Academic Board

К 35.725.04

Essay

Object: taxes on economic resources as the fiscal practices of budget revenues accumulation and tools to achieve economic security. Aim: the research of theoretical, organizational and methodological bases of economic resources taxation in the context of economic security and the development of practical recommendations to improve the efficiency of tax on economic resources as instruments for achieving economic security. Methods: the methods of induction and deduction, comparison and systematization, analysis and synthesis, historically comparative method, the methods of scientific abstraction, statistical methods of grouping, dynamic comparisons, regression analysis, principal component analysis, cluster analysis, the formal-logical methods, simulation, logic synthesis . Results: the complex investigation and substantiation of the economic resources taxation place in the system of economic security in the light of modern conditions of their operation. New: the fiscal criteria of the optimum distribution of the tax burden on components of economic resources as the tax base was designed in order of economic security. It is introduced to the work of Territorial Administration Chamber of Lviv, Volyn, Rivne and Ternopil regions, departments of the State Tax Administration in Lviv region, Ternopil regional state administration and educational process of the Lviv State University of Internal Affairs. Sphere - economic security of the state.

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