Prerequisites for Modernization of Ukraine's Fiscal Policy in the Field of Indirect Taxation

Modern Economics

卷:16

¹  Martynenko V.² 

[1] ;

[2] Candidate of Economics, Associate Professor, Deputy Director of the Educational and Scientific Institute of Accounting, Analysis and Audit, University of the State Fiscal Service of Ukraine, Irpin, Ukraine;

关键词: modernization;    fiscal policy;    indirect tax;    development of the national economy;    taxation;    state budget;   

DOI  :  10.31521/modecon.V16(2019)-11

来源: DOAJ

【 摘 要 】

Fiscal policy modernization involves finding ways to improve it and make the necessary changes to ensure the sustainability of public finances. It creates the preconditions for macroeconomic growth in the face of globalization and regional challenges, as well as new developments in the financial, economic and social spheres. As the main budget-forming taxes of the state budget in Ukraine are indirect, the prerequisites for modernizing Ukraine’s fiscal policy in the field of indirect taxation are timely.

【 授权许可】

Unknown