税收政策与激活经济增长的内部因素:乌克兰的欧盟经验

Q3 Social Sciences
Olena Dobrovolska, Ralf Sonntag, S. Kachula, Liubov Lysiak, Pavlo Lastovchenko
{"title":"税收政策与激活经济增长的内部因素:乌克兰的欧盟经验","authors":"Olena Dobrovolska, Ralf Sonntag, S. Kachula, Liubov Lysiak, Pavlo Lastovchenko","doi":"10.21511/pmf.13(1).2024.06","DOIUrl":null,"url":null,"abstract":"The state policy of Ukraine aims to promote sustainable economic growth and improve its quality through economic activity, particularly through the optimization of the tax system, which is particularly relevant both during the period of martial law in Ukraine and the post-war recovery. The purpose of the study is to assess the formation and implementation of the state tax policy to activate the internal factors of economic growth in Ukraine under martial law. The study of tax policy in Ukraine and EU countries has shown that the EU countries are characterized by a consistent and transparent tax policy that stimulates investment, innovation, and entrepreneurship to activate internal factors of economic growth. The paper uses fiscal analysis based on the Cobb-Douglas production-institutional function; its main concept is the mutual location of the Laffer points of the first and second types and the actual level of the tax burden. The results show a noticeable adjustment of the real fiscal climate in Ukraine in line with changes in threshold fiscal standards. Considering martial law in Ukraine and the need for the state’s ability to post-war recovery, the study suggests changing the rates of specific taxes, after which it is necessary to make a transition from private fiscal instruments with inherent rate values to the aggregate fiscal burden.","PeriodicalId":52837,"journal":{"name":"Public and Municipal Finance","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2024-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Tax policy and activation of internal factors of economic growth: EU experience for Ukraine\",\"authors\":\"Olena Dobrovolska, Ralf Sonntag, S. Kachula, Liubov Lysiak, Pavlo Lastovchenko\",\"doi\":\"10.21511/pmf.13(1).2024.06\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The state policy of Ukraine aims to promote sustainable economic growth and improve its quality through economic activity, particularly through the optimization of the tax system, which is particularly relevant both during the period of martial law in Ukraine and the post-war recovery. The purpose of the study is to assess the formation and implementation of the state tax policy to activate the internal factors of economic growth in Ukraine under martial law. The study of tax policy in Ukraine and EU countries has shown that the EU countries are characterized by a consistent and transparent tax policy that stimulates investment, innovation, and entrepreneurship to activate internal factors of economic growth. The paper uses fiscal analysis based on the Cobb-Douglas production-institutional function; its main concept is the mutual location of the Laffer points of the first and second types and the actual level of the tax burden. The results show a noticeable adjustment of the real fiscal climate in Ukraine in line with changes in threshold fiscal standards. Considering martial law in Ukraine and the need for the state’s ability to post-war recovery, the study suggests changing the rates of specific taxes, after which it is necessary to make a transition from private fiscal instruments with inherent rate values to the aggregate fiscal burden.\",\"PeriodicalId\":52837,\"journal\":{\"name\":\"Public and Municipal Finance\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-05-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Public and Municipal Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21511/pmf.13(1).2024.06\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Public and Municipal Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21511/pmf.13(1).2024.06","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 0

摘要

乌克兰的国家政策旨在通过经济活动,特别是通过优化税收制度来促进可持续经济增长并提高其质量,这一点在乌克兰戒严时期和战后恢复时期尤为重要。本研究旨在评估戒严时期乌克兰激活经济增长内因的国家税收政策的形成和实施情况。对乌克兰和欧盟国家税收政策的研究表明,欧盟国家的税收政策具有一贯性和透明性的特点,能够刺激投资、创新和创业,从而激活经济增长的内部因素。本文采用基于柯布-道格拉斯生产-制度函数的财政分析方法;其主要概念是第一类和第二类拉弗点与实际税负水平的相互位置。结果表明,乌克兰的实际财政环境随着财政标准门槛的变化而发生了明显的调整。考虑到乌克兰的戒严令和国家战后恢复能力的需要,研究建议改变特定税种的税率,之后有必要从具有固有税率值的私人财政工具过渡到总体财政负担。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax policy and activation of internal factors of economic growth: EU experience for Ukraine
The state policy of Ukraine aims to promote sustainable economic growth and improve its quality through economic activity, particularly through the optimization of the tax system, which is particularly relevant both during the period of martial law in Ukraine and the post-war recovery. The purpose of the study is to assess the formation and implementation of the state tax policy to activate the internal factors of economic growth in Ukraine under martial law. The study of tax policy in Ukraine and EU countries has shown that the EU countries are characterized by a consistent and transparent tax policy that stimulates investment, innovation, and entrepreneurship to activate internal factors of economic growth. The paper uses fiscal analysis based on the Cobb-Douglas production-institutional function; its main concept is the mutual location of the Laffer points of the first and second types and the actual level of the tax burden. The results show a noticeable adjustment of the real fiscal climate in Ukraine in line with changes in threshold fiscal standards. Considering martial law in Ukraine and the need for the state’s ability to post-war recovery, the study suggests changing the rates of specific taxes, after which it is necessary to make a transition from private fiscal instruments with inherent rate values to the aggregate fiscal burden.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Public and Municipal Finance
Public and Municipal Finance Business, Management and Accounting-Business, Management and Accounting (miscellaneous)
CiteScore
3.30
自引率
0.00%
发文量
9
审稿时长
12 weeks
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信