Безпековий вектор податковрої політики у повоєнний період: шлях до економічного прориву
Ескіз недоступний
Дата
2024
Назва журналу
Номер ISSN
Назва тому
Видавець
Анотація
Дослідження спрямоване на розробку безпекового вектору податкової політики у повоєнний період, на основі критичного та компаративного аналізу задля формування теоретико-при- кладних засад забезпечення економічного прориву у повоєнний період. Здійснено теоретичний аналіз підходів до оцінки впливу податкового навантаження на економічний розвиток та економічну безпеку держави. Зроблено теоретичні узагальнення, що стали теоретичним підґрунтям для подальшого аналізу. Проведено компаративний аналіз рейтингових показників України з показниками країн, які мають схожий рівень податкового навантаження, в результаті чого зроблено теоретичне узагальнення щодо тенденцій загального рівня податкового навантаження, тенденцій та впливом війни на ці процеси. Окреслено перелік чинників, що також мають безпосередній вплив на економічний розвиток та безпеку, на основі яких слід формувати безпековий вектор податкової політики задля забезпечення економічного прориву у повоєнний період.
The research aims to develop a security vector of tax policy in the post-war period, based on critical and comparative analysis, to form theoretical and applied principles for ensuring economic break- throughs in the post-war period. The article substantiates the relevance of optimizing the state's tax policy to provide economic development and breakthroughs in the post-war period. A theoretical analysis of approaches to assessing the impact of the tax burden on the state's economic growth and economic security has been carried out. Theoretical generalizations have been made that have become the theoretical basis for further analysis. The relationships between the level of the tax burden and the level of economic development have been established using the example of developed countries, as a result of which it has been proven that a tax policy that focuses on reducing the tax burden has a higher chance of promoting economic growth compared to other types of initiatives. An analysis of the level, structure and dynamics of the tax burden in Ukraine during the period 2019-2023 has been carried out. The calculation and dynamics of the total tax burden level indicator for the same period were established. It was substantiated that significant fluctuations in the level of the tax burden for 202-2023 were primarily caused by Russian aggression against Ukraine and a full-scale invasion. A comparative analysis of Ukraine's rating indicators with the indicators of countries with a similar level of tax burden was conducted, as a result of which a theoretical generalization was made regarding the trends in the total tax burden level, trends and the impact of the war on these processes. It was established that Ukraine has a lower global competitiveness index rating than other countries. A theoretical generalization was made that the total tax burden level is not the only factor that affects the size of Ukraine's shadow economy and economic efficiency. A list of factors that also directly impact economic development and security is outlined based on which the security vector of tax policy should be formed to ensure an economic breakthrough in the post-war period.
The research aims to develop a security vector of tax policy in the post-war period, based on critical and comparative analysis, to form theoretical and applied principles for ensuring economic break- throughs in the post-war period. The article substantiates the relevance of optimizing the state's tax policy to provide economic development and breakthroughs in the post-war period. A theoretical analysis of approaches to assessing the impact of the tax burden on the state's economic growth and economic security has been carried out. Theoretical generalizations have been made that have become the theoretical basis for further analysis. The relationships between the level of the tax burden and the level of economic development have been established using the example of developed countries, as a result of which it has been proven that a tax policy that focuses on reducing the tax burden has a higher chance of promoting economic growth compared to other types of initiatives. An analysis of the level, structure and dynamics of the tax burden in Ukraine during the period 2019-2023 has been carried out. The calculation and dynamics of the total tax burden level indicator for the same period were established. It was substantiated that significant fluctuations in the level of the tax burden for 202-2023 were primarily caused by Russian aggression against Ukraine and a full-scale invasion. A comparative analysis of Ukraine's rating indicators with the indicators of countries with a similar level of tax burden was conducted, as a result of which a theoretical generalization was made regarding the trends in the total tax burden level, trends and the impact of the war on these processes. It was established that Ukraine has a lower global competitiveness index rating than other countries. A theoretical generalization was made that the total tax burden level is not the only factor that affects the size of Ukraine's shadow economy and economic efficiency. A list of factors that also directly impact economic development and security is outlined based on which the security vector of tax policy should be formed to ensure an economic breakthrough in the post-war period.
Опис
Ключові слова
податкова політика, податкове навантаження, тіньова економіка економічна безпека, безпекове середовище, економічний прорив, tax policy, tax burden, shadow economy, economic security, security environment
Бібліографічний опис
Мельник С. Безпековий вектор податковрої політики у повоєнний період: шлях до економічного прориву [Текст] / С. Мельник, В. Гобела // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [гол. ред. О. Ю. Кудріна, редкол.: В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2024. – № 6 (15). – С. 413–419. – DOI: https://doi.org/10.32782/dees.15-66