FORMATION OF TAX POLICY OF UKRAINE WITHIN THE FRAMEWORK OF DEVELOPMENT OF THE STATE TAX MANAGEMENT

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Serhii Ovchar
https://orcid.org/0000-0001-8357-2028

Abstract

It is determined that in the conditions of Ukraine, the state tax management has always had a certain specificity, although it used the main provisions of the Western economic thought. It should be noted that this periodization is conditional and reflects the most important, in our opinion, stages of historical formation and implementation of the ideas of state tax management in Ukraine in its most effective methods and forms. It is noted that in economics, tax management is often identified with the process of tax planning at the micro level. In this sense, tax management is the activity of economic entities aimed at optimizing tax payments, minimizing tax losses on a particular tax or a set of taxes, increasing the working capital of the enterprise and, as a result, increase real opportunities for a further development of the organization, to increase the efficiency of its work. Despite the widespread use of the term "tax management" in practice, there are still inconsistencies among economists in understanding the essence of this concept, in tax law, this category is also absent. Therefore, based on a critical analysis of existing interpretations, it is necessary to disclose the content and clarify the definition of state tax management as a form of tax flow management. It is proposed to consider the state tax management as a mechanism for implementing tax policy, and the mechanism for implementing the tax management itself - as procedures or real measures, actions in the field of tax planning, regulation, monitoring and control. That is, the state tax management is an organizational mechanism of tax policy, which, in turn, determines the target areas of tax management.


Keywords: state tax management, tax planning, tax payments, tax losses, tax legislation, tax flow management.

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How to Cite
Ovchar, S. (2019). FORMATION OF TAX POLICY OF UKRAINE WITHIN THE FRAMEWORK OF DEVELOPMENT OF THE STATE TAX MANAGEMENT. EAST JOURNAL OF SECURITY STUDIES, 4(1), 251-259. Retrieved from https://ejss.nuczu.edu.ua/index.php/ejss/article/view/53
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