Податки як інструмент управління: аналіз функціонального аспекту
Вантажиться...
Дата
2025
Автори
Назва журналу
Номер ISSN
Назва тому
Видавець
Видавничий дім «Гельветика»
Анотація
У статті досліджено динаміку та структуру податкових надходжень. Обґрунтовано важливість податкового механізму як управлінського об’єкта. Ідентифіковано перелік функцій, які виконуються податками в економічній системі, визначено їх суть та зміст. Охарактеризовано елементи податку та сукупність заходів, що сприяють реалізації покладених на податки функцій та вказують на їх управлінський зміст. Здійснено розмежування податкових функцій на базові (фіскальна та регулююча) та допоміжні (стимулююча, розподільча, контрольна, соціальна, екологічна, системоформуюча), залежно від визначених цілей реалізації, взаємозалежності, протиріч, пріоритетності їх досягнення, економічного стану та ефективності системи оподаткування. Обґрунтовано виконання податками системоформуючої функції, що передбачає вплив податкового механізму на внутрішні організаційні, операційні та управлінські процеси економічних суб’єктів.
The article aims to identify the functions of taxes, determine their content and approaches to dividing them into basic and secondary, and establish relationships and interdependencies between them in the conditions of the functioning of the taxation system at a particular stage of economic development. The article examines the functions of taxes as a key tool of public administration. The primary and auxiliary functions of taxes are determined and systematized, in particular, fiscal, regulatory, stimulating, distributive, control, social, environmental, and system-forming. The fulfillment of a system-forming function by taxes, which involves the influence of the tax mechanism on the internal organizational, operational, managerial, and other processes of economic entities, is substantiated. An analysis of the dynamics and structure of tax revenues in Ukraine was conducted, which allowed us to establish the dominance of the fiscal function and its impact on the overall tax burden and basic components of tax policy, as well as the unsatisfactory performance of the regulatory, social, and environmental functions by the taxation system. The ineffectiveness of the simplified taxation regime in implementing the regulatory and stimulating functions of taxes is proven. It was found that the strengthening or weakening of the level of performance of the tasks assigned to the tax is ensured using managerial actions regarding its elements (taxpayers, tax object, tax base, and tax rates). The interrelationships and possible contradictions between different tax functions are considered, emphasizing that achieving the goals of one function can affect the results of others. Directions for improving tax policy are proposed, aimed at strengthening tax control, de-shadowing income, and balancing direct and indirect taxation. Particular attention is paid to the need for a systematic and comprehensive analysis of the consequences of any tax system changes to avoid a destructive impact on business activity, the structure of the national economy, economic development, and the social sphere.
The article aims to identify the functions of taxes, determine their content and approaches to dividing them into basic and secondary, and establish relationships and interdependencies between them in the conditions of the functioning of the taxation system at a particular stage of economic development. The article examines the functions of taxes as a key tool of public administration. The primary and auxiliary functions of taxes are determined and systematized, in particular, fiscal, regulatory, stimulating, distributive, control, social, environmental, and system-forming. The fulfillment of a system-forming function by taxes, which involves the influence of the tax mechanism on the internal organizational, operational, managerial, and other processes of economic entities, is substantiated. An analysis of the dynamics and structure of tax revenues in Ukraine was conducted, which allowed us to establish the dominance of the fiscal function and its impact on the overall tax burden and basic components of tax policy, as well as the unsatisfactory performance of the regulatory, social, and environmental functions by the taxation system. The ineffectiveness of the simplified taxation regime in implementing the regulatory and stimulating functions of taxes is proven. It was found that the strengthening or weakening of the level of performance of the tasks assigned to the tax is ensured using managerial actions regarding its elements (taxpayers, tax object, tax base, and tax rates). The interrelationships and possible contradictions between different tax functions are considered, emphasizing that achieving the goals of one function can affect the results of others. Directions for improving tax policy are proposed, aimed at strengthening tax control, de-shadowing income, and balancing direct and indirect taxation. Particular attention is paid to the need for a systematic and comprehensive analysis of the consequences of any tax system changes to avoid a destructive impact on business activity, the structure of the national economy, economic development, and the social sphere.
Опис
Ключові слова
базові функції податків, допоміжні функції податків, податкова система, податок, функція податку, basic functions of taxes, auxiliary functions of taxes, tax system, tax, tax function
Бібліографічний опис
Кузь, В. Податки як інструмент управління: аналіз функціонального аспекту [Текст] / В. Кузь // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [редкол.: О. Ю. Кудріна (гол. ред.), В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2025. – № 4 (19). – С. 137–142. – DOI: https://doi.org/10.32782/dees.19-21