Islamli J. Strategic priorities for the development of tax systems and tax accounting in EU countries

Українська версія

Thesis for the degree of Doctor of Philosophy (PhD)

State registration number

0825U000769

Thesis Registration Form

0825U000769.pdf

Applicant for

Specialization

  • 071 - Облік і оподаткування

Specialized Academic Board

PhD 7969

Zhytomyr Polytechnic State University

Essay

The dissertation addresses the following task: substantiation of theoretical and methodological provisions as well as scientific and practical recommendations on strategic priorities for developing tax systems and tax accounting of the EU countries. The theoretical section of the dissertation discusses the economic essence of taxes, the specifics of the formation and functioning of tax systems; reveals the evolutionary aspect of the development of tax systems and tax accounting; substantiates the institutional and legal foundations of the tax systems of the EU countries. Arguments are laid down that an effective tax system is a key component of economic stability and development of a country, as it provides budget revenues, promotes social justice, and stimulates economic growth. It is emphasised that the tax system should have the ability to adapt to changes in the economy and society, as well as to respond quickly to economic crises and other unforeseen situations. Adherence to taxation principles, such as universality, fairness, predictability, and convenience of payment, helps achieve tax policy objectives, including ensuring continued budget revenues, redistributing revenues, stimulating economic growth, controlling inflation, and supporting environmental initiatives.

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Research papers

1. Islamli J. Priorities for the development of EU tax systems in the context of sustainable development goals [In Ukrainian]. Economics, Management and Administration. 2024. 4(110), 109–115. https://doi.org/10.26642/ema-2024-4(110)-109-115.

2. Islamli J. State analysis of tax systems and tax accounting of individual EU countries. Public Policy and Accounting. 2024. 1(9), 39–51. URL.: https://doi.org/10.26642/ppa-2024-1(9)-39-51

3 Islamli J. Prospects for harmonisation and convergence of tax systems of the EU countries. Problems of theory and methodology of accounting, control and analysis. 3(59), 57–65. URL.: https://doi.org/10.26642/pbo-2024-3(59)-57-65

4. Islamli J. Economic nature of taxes and peculiarities of functioning of tax systems. National Security in Times of War, Post-War Reconstruction, and Global Challenges of the 21st Century: Collection of Abstracts of the All-Ukrainian Scientific-Practical Conference with International Participation, December 12-13, 2024. Zhytomyr: Zhytomyr Polytechnic, 2024. P. 759-762.

5. Islamli J. Analysis of the tax system and tax accounting in Finland. Legal Policy of Ukraine: History and Modernity: Materials of the V All-Ukrainian Scientific-Practical Seminar (Zhytomyr, October 10, 2024). Zhytomyr: Zhytomyr Polytechnic, 2024. P. 214-217.

6. Islamli J. Peculiarities of tax administration in the EU. Abstracts of the All-Ukrainian Scientific-Practical Online Conference of Graduate Students, Young Scientists, and Students Dedicated to Science Day. Zhytomyr: "Zhytomyr Polytechnic", 2024. P. 706.

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