Gutsul I. Taxation of foreign economic activity: fiscal effects and regulative potential

Object of the thesis the process of taxation of foreign economic activity in Ukraine. Purpose of the research developing theoretical and methodological principles of taxation of foreign economic activity as well as the scientific and practical recommendations concerning increasing its fiscal effects and regulative potential in the context of balancing social and economic development of Ukraine. The methods: generalization, abstraction, induction, deduction, historical method, analysis, synthesis, statistical techniques of grouping, dynamic comparisons, graphic representation, economic and mathematical modeling, observation and formalization. The results: giving groundings to the process of taxation of foreign economic activity and developing the proposals concerning increasing its fiscal effects and regulative potential. The novelty: the notion of fiscal and regulative potential of taxation of foreign economic activity is suggested to implement into scientific use; the essence of notion of taxation of foreign economic activity is improved; the tools of foreign economic activity regulation are systematized taking into account their three-level systemic unity on micro-, macro- and mega economic levels; the methodic approach to estimation of fiscal effectiveness of taxation of foreign economic activity is improved; the approaches to efficient application of fiscal policy instrumentarium are grounded; the conceptual approaches concerning improvement of regulative potential of taxation of foreign economic activity are developed in the context of providing fiscal effectiveness. The theoretical and practical recommendations are applied by Department of Administration of Customs Payments and Customs and Tariff Regulation of the State Fiscal Service of Ukraine, Main Department of the Ministry of Revenue and Duties in Ternopil region, Finance Department of Chernivtsi Regional State Administration and Ternopil National Economic University. The sphere of application: activities of the Ministry of Finance of Ukraine, the Ministry of Economic Development and Trade of Ukraine, the State Fiscal Service and the Committee on Taxation and Customs Policy of the Supreme Council of Ukraine.