Uman NUH | today: 10/19/2024
| Author(s) |
Nepochatenko Olena O., Doctor of Economics, Professor, Rector of Uman National University of Horticulture, Head of Department, Uman National University of Horticulture Bechko P.K., Candidate of Economics, , Uman National University of Horticulture, Ukraine Ptashnyk S., Candidate of Ekonomikal Sciences, , Uman National University of Horticulture Нагорна Ю. І., , , |
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| Category | Economics | ||
| year | 2020 | issue | Issue number 97. Part 2 |
| pages | 7-21 | index UDK | 336.2:338.246.025.2 | DOI | 10.31395/2415-8240-2020-97-2-7-21 (Link) |
| Abstract | The article deals with the basic principles of the taxation system ˗ the principle of the efficiency of taxation. Tax simplification (the principle of efficiency) is a principle according to which any tax system strives to develop, since it helps to reduce tax evasion and, accordingly, increases the administrative efficiency of taxation. The financial policy of the state, in modern conditions, is mainly based on a clear system of financial levers and incentives, among which the main ones are taxes, fees, other obligatory payments of business entities, households, individuals, and other categories of payers to the budget and trust funds. The formation and functioning of an effective tax system, throughout the entire period of its existence, remains at the heart of the research of scientists and practitioners. For the functioning of the modern tax system, the issues of fairness of taxation in modern economic theory remain relevant, it is an important component of building an optimal tax system. They require a more detailed study of the issue of the very process of development of taxation and a theoretical substantiation of the mechanism of formation of the tax system. Summing up the above, it can be noted that the principle of efficiency today, as a rule, is not used either in theory or in practice. We can observe some of the ideas of this principle in the principles of economy, fairness, economic feasibility, and the like. But it should also be noted that the essence expressed in these principles does not quite correspond to the primary ideas of the principle of tax efficiency, expresses the priority of the taxpayer's rights. Efficiency of administration assumes that the procedure of tax collection should be as simple as possible for payers of taxes, fees and other obligatory payments. Taxes should be designed in such a way that while giving income to the state, they do not negatively affect the economy and society. Taxation should be convenient for the taxpayer; taxes should be collected in the cheapest way. It should also be noted the issue of the effectiveness of tax law, largely determined by the flexibility of the tax policy of the state. This is expressed in the change of already established legal norms, if they do not correspond to the socio-economic conditions of their application | ||
| Key words | fairness of payment, taxation system, principle of taxation, principle of efficiency, taxation | ||