Svyschuk A. Taxation in the financial regulatory system of economy

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U003215

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

27-04-2015

Specialized Academic Board

Д 26.055.03

Kyiv National University of Trade and Economics

Essay

The economic essence of taxation in the financial regulatory system of economy was revealed. Methodological principles for tax regulation that based on integration of the tax system components, financial mechanisms, and institutional architectonics framework of tax revenue were proposed. Institutional framework of the tax system, taking into account the main objectives of socio-economic development, approaches for monitoring and evaluation of the formation of tax revenues to the application of tax instruments in the economic transformation was improved. Modern experience of taxation in order to support and adjust economic development in developed and transitional economies are generalized and systematized. Methodological principles prospective tax forecasting approaches to improve the effectiveness of the tax administration in view of the harmonization of accounting and taxation, the provision of tax benefits in accordance with the strategic priorities of social and economic policy are developed.

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