Tag: оподаткування

Features of land tax administration

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and . Features of land tax administration//Science online: International Scientific e-zine - 2023. - №11. - https://nauka-online.com/en/publications/jurisprudence/2023/11/17-8/

Annotation: One of the factors that affects the financial system of the state is the formation of effective legislation in the field of land taxation. Recently, the national land policy has undergone fundamental changes, which related to the inclusion of land fees in local taxes, the increase of tax rates, the cancellation of some benefits, etc. In this regard, it is appropriate to analyze the domestic system of land taxation with a land tax, as it will make it possible to identify the existing shortcomings of the current taxation system, the causes of these shortcomings, as well as to outline ways to eliminate them. The need to analyze the state of land taxation is also mediated by the instability of legislation and the reform of the decentralization of state power in Ukraine. Despite the study of the legal nature of the land tax, the history of its application on the territory of Ukraine and the peculiarities of the composition of this tax, the procedure for paying the land tax, determining the normative monetary value of land and the participation in this process of local self-government bodies, the state fiscal service and other state authorities remain unclear.

Оподаткування в Україні в умовах воєнного стану

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. Оподаткування в Україні в умовах воєнного стану//Science online: International Scientific e-zine - 2023. - №11. - https://nauka-online.com/en/publications/economy/2023/11/11-17/

Annotation: Thе аrtісlе іs dеvоtеd tо thе аnаlуsіs оf thеtаxаtіоn sуstеm іn Ukrаіnе durіng thе mаrtіаl lаw аndіts іmрасt оn thе fіnаnсіаl stаbіlіtу аnd есоnоmісdеvеlорmеnt оf thе соuntrу. Thе аuthоr іnvеstіgаtеsthе ресulіаrіtіеs оf thе funсtіоnіng оf thе tаx sуstеm іnthе соndіtіоns оf mіlіtаrу ореrаtіоns, tаkіng іntоассоunt сhаngеs іn thе есоnоmіс sрhеrе аnd thе nееdsоf thе stаtе іn dеfеnsе fіnаnсіng. Thе аrtісlе hіghlіghts thе іnfluеnсе оf mаrtіаl lаwоn thе аttіtudе tо tаxаtіоn оf сіtіzеns, busіnеssеs аndоthеr есоnоmіс еntіtіеs. Іt аlsо еxаmіnеs thе rоlе оf tаxроlісу іn рrоvіdіng fіnаnсіаl rеsоurсеs tо mееt thеnееds оf thе mіlіtаrу аnd nаtіоnаl sесurіtу. Thе аuthоrusеs thе аnаlуsіs оf lеgіslаtіоn, есоnоmіс іndісаtоrsаnd іntеrnаtіоnаl еxреrіеnсеs tо аssеss thееffесtіvеnеss аnd роssіblе wауs оf орtіmіzіng thеtаxаtіоn sуstеm іn thе соndіtіоns оf а mіlіtаrу соnflісt. Іt іs еxресtеd thаt thе аrtісlе wіll hеlр іdеntіfу thе mоstеffесtіvе tаxаtіоn tооls аnd dеvеlор рrороsаls fоrіmрrоvіng thе fіnаnсіаl stаbіlіtу оf thе соuntrу undеrmаrtіаl lаw.

Contradictions of normative and legal regulation of accounting and taxation of activities of small business enterprises

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. Contradictions of normative and legal regulation of accounting and taxation of activities of small business enterprises//Science online: International Scientific e-zine - 2023. - №3. - https://nauka-online.com/en/publications/economy/2023/3/03-15/

Annotation: The article analyzes Ukrainian legislation in the aspect of legal regulation of accounting and taxation of small business entities in Ukraine. It was noted that small business entities play an important role in maintaining the economic stability of Ukraine. The main laws and regulatory acts that regulate the economic activity of small businesses are considered. It was established that the unstable situation in Ukraine gave an impetus to change the regulatory and legal regulation of economic activity of enterprises. In the conditions of constant changes in legislation and legal regulation, entrepreneurs face problems related to contradictions in the legal regulation of accounting and taxation of their activities.

Порівняльна характеристика показників податкового навантаження України та країн світу

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and . Порівняльна характеристика показників податкового навантаження України та країн світу//Science online: International Scientific e-zine - 2018. - №5. - https://nauka-online.com/en/publications/economy/2018/5/porivnyalna-harakteristika-pokaznikiv-podatkovogo-navantazhennya-ukrayini-ta-krayin-svitu/

Annotation: (Українська) У статті подана характеристика поняттю “податкове навантаження”, як основного критерію ефективності системи оподаткування в державі. Проаналізовано показники податкового навантаження у різних регіонах світу та зроблено висновки, що провідні країни Євросоюзу та Європи в середньому мають найменшу кількість податкових платежів у світі. Серед окремих країн, найменшу кількість податкових платежів мають Саудівська Аравія, Україна та Південно-Африканська Республіка.

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