Indirect taxes in the mechanism of state regulation
Indirect taxes in the mechanism of state regulation
Author(s): Iryna Moyseyenko, Nataliya RyvakSubject(s): National Economy
Published by: Univerzitni servis s.r.o.
Keywords: indirect taxes; the structure of indirect taxes; fiscal (tax) mechanism; macro indicators; fiscal efficiency; sustainable development; economic security; regression models
Summary/Abstract: This article is focused on the role of indirect taxes in the tax regulation mechanism of the micro processes. We offered the definition of the tax regulation mechanism, described the tasks and structure of indirect taxation, analytical support for its realization.We proved the expediency of establishment an effective state fiscal monitoring system in Ukraine to increase the incentive function of indirect taxes. Not only the traditional tax calculations factors and their impact on macroparameters are necessary for analysis, but also consideration of dependency of the sustainable development parameters on the tax burden is important for minimizing the social and economic deformation.
Journal: International Economics Letters
- Issue Year: 5/2016
- Issue No: 2
- Page Range: 63-71
- Page Count: 9
- Language: English