VARIATIONS OF EFFICIENCY OF IMPLEMENTATION OF TOOLS TAX ADJUSTMENT

Г. С. Ліхоносова

Abstract


Formulation of the problem. The current conditions of the socio-economic state of Ukraine make the need for tax regulation more urgent, namely the introduction of various options for tax incentives. However, there is a need to clearly understand the further consequences of the relevant reform and the effectiveness of the implementation of the relevant instruments. The aim of the research is to analyze the existing variations in the effectiveness of the introduction of tax regulation instruments in order to identify the possibility of optimizing the tax regulation and incentive arrangement. The object of research is the process of determining the effectiveness of the introduction of tax regulation tools. The methods used of the research: logical-content method, system approach, monographic method, methods of induction and deduction. The hypothesis of research. The existence of a relationship between the effectiveness of tax regulation by comparing the results of providing tax breaks with budget losses and qualitative characteristics of specific categories of payers. The statement of basic materials. The calculation of the fiscal efficiency of the introduction of tax incentives can be done through the indicators of tax revenues in the budget for the estimated period and for the period preceding the estimated one, as well as the amount of tax benefits provided in the period under assessment. Originality and practical significance of the research consist in substantiating the methodical tools for determining the effectiveness of introducing various options for tax regulation. Conclusions of research. There are currently a number of techniques for assessing the effectiveness of tax incentive measures, but the selection of any of them will require further elaboration in terms of defining the tools, criteria, and most importantly, the goal that is expected to be achieved as a result of its implementation.

Keywords


tax regulation; efficiency; incentives; budget expenditures; income; tax agents

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DOI: https://doi.org/10.32620/cher.2018.4.07

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