Fiscal Regulation: International Experience and the Lessons for Ukraine

Наукові записки НаУКМА: Економічні науки

Оlexandra Ruskina¹ 

[1] National University of Kyiv-Mohyla Academy;

关键词: fiscal policy;    fiscal stimulus;    innovation;    tax administration;    tax burden;   

DOI  :  https://doi.org/10.18523/2519-4739212017119823

来源: DOAJ

【 摘 要 】

The article analyzes the international experience of fiscal policy and gives the examples of both high tax burden economies and more liberalized ones. The tools that are used worldwide in the context of promoting innovation, increasing investment, and simplifying the tax administration are considered. Recent tendencies of Ukrainian fiscal policy are analyzed. Ukrainian circumstances show a significant loss of time on tax paying, high tax burden, while the income is low, unregulated tax benefits, preferential fiscal dominate. Based on recent trends in fiscal regulations in the world, the directions of tax reformation in Ukraine are developed.

【 授权许可】

Unknown