Paientko T. The Fiscal Regulation of Financial Flows in the Institutional Economy

This dissertation is devoted to an explanation of the theoretical and methodological principles concerning the fiscal regulation of financial flows, and the development of practical recommendations for the optimization of these fiscal regulations. The essence of the fiscal regulation of financial flows, and its goals, objectives, and functions in the institutional economy are defined. A systems analysis of financial flows is demonstrated, the amounts of hidden financial flows and the degree of shifting the tax burden are calculated, the transaction costs of the fiscal adjustment of financial flows are determined. The methods of the optimization of fiscal regulation of financial flows, overcoming institutional deformations and reduction in transaction costs are substantiated.