在加强乌克兰国家安全的背景下实施税收政策

IF 3.3 3区 管理学 Q1 BUSINESS, FINANCE
K. Klymenko, Nataliia Ukhnal, N. Semenyshena
{"title":"在加强乌克兰国家安全的背景下实施税收政策","authors":"K. Klymenko, Nataliia Ukhnal, N. Semenyshena","doi":"10.26642/ppa-2023-1(7)-9-16","DOIUrl":null,"url":null,"abstract":"In the article, the authors substantiated the need to reform and improve the efficiency of tax policy to ensure national financial and economic security. It has been determined that the main problems of tax policy, taking into account the introduction of martial law, hinder the development of entrepreneurial activity, lead to a decrease in production, a decrease in investment in the national economy, a reduction in incomes of the population, an increase in defense spending and state debt due to dependence on foreign aid and loans, which in general, it can lead to a decrease in the country's defense capability and security, in particular, its financial sovereignty. The importance of adopting the law of Ukraine \"On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on the implementation of the international standard for automatic exchange of information on financial accounts\", part of the implementation of the BEPS plan (measures to counteract the erosion of the taxable base and the removal of profits from taxation), developed by organization of the OECD and aimed at ensuring that the competent authorities have access to this information in order to effectively identify undeclared income of tax residents outside the countries and control the correctness of declaring income and paying taxes, which in turn will contribute to the proper fulfillment by our state of international obligations on the exchange of information. for tax purposes provided for by the current double taxation conventions, the Convention on Mutual Administrative Assistance in Tax Matters, the CRS Multilateral Agreement and the implementation of the best international policies and practices in this area. The authors of the article also consider the importance of international cooperation to improve the efficiency of tax policy, in particular, in the area of concluding tax agreements and openness of tax registries. Gaining access to tax registries contributes to the fight against the shadow economy and crime, as it will allow you to control financial transactions and identify undeclared income. In particular, the conclusion of tax agreements between countries can reduce double taxation and stimulate the investment climate. \nIt is revealed that undeclared economic activity, which is one of the forms of the shadow economy, and the lack of effective control over compliance with tax laws, leads to an increase in tax losses, which in turn affects the financial stability of the state. The importance of developing and implementing an effective tax administration system in the context of the National Revenue Strategy (which is one of the “structural beacons” declared in the Memorandum on Economic and Financial Policy with the IMF, which will avoid tax evasion, reduce the risks of financial instability and ensure stable growth in revenues) is noted. to the state budget It is noted that the successful implementation of the tax policy reform requires responsibility on the part of state bodies, society and business for the process of forming a tax culture, which will help raise the level of consciousness of citizens about the need to pay taxes and their importance for the development of the state.","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":null,"pages":null},"PeriodicalIF":3.3000,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Tax policy in the context strengthening the national security of Ukraine\",\"authors\":\"K. Klymenko, Nataliia Ukhnal, N. Semenyshena\",\"doi\":\"10.26642/ppa-2023-1(7)-9-16\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In the article, the authors substantiated the need to reform and improve the efficiency of tax policy to ensure national financial and economic security. It has been determined that the main problems of tax policy, taking into account the introduction of martial law, hinder the development of entrepreneurial activity, lead to a decrease in production, a decrease in investment in the national economy, a reduction in incomes of the population, an increase in defense spending and state debt due to dependence on foreign aid and loans, which in general, it can lead to a decrease in the country's defense capability and security, in particular, its financial sovereignty. The importance of adopting the law of Ukraine \\\"On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on the implementation of the international standard for automatic exchange of information on financial accounts\\\", part of the implementation of the BEPS plan (measures to counteract the erosion of the taxable base and the removal of profits from taxation), developed by organization of the OECD and aimed at ensuring that the competent authorities have access to this information in order to effectively identify undeclared income of tax residents outside the countries and control the correctness of declaring income and paying taxes, which in turn will contribute to the proper fulfillment by our state of international obligations on the exchange of information. for tax purposes provided for by the current double taxation conventions, the Convention on Mutual Administrative Assistance in Tax Matters, the CRS Multilateral Agreement and the implementation of the best international policies and practices in this area. The authors of the article also consider the importance of international cooperation to improve the efficiency of tax policy, in particular, in the area of concluding tax agreements and openness of tax registries. Gaining access to tax registries contributes to the fight against the shadow economy and crime, as it will allow you to control financial transactions and identify undeclared income. In particular, the conclusion of tax agreements between countries can reduce double taxation and stimulate the investment climate. \\nIt is revealed that undeclared economic activity, which is one of the forms of the shadow economy, and the lack of effective control over compliance with tax laws, leads to an increase in tax losses, which in turn affects the financial stability of the state. The importance of developing and implementing an effective tax administration system in the context of the National Revenue Strategy (which is one of the “structural beacons” declared in the Memorandum on Economic and Financial Policy with the IMF, which will avoid tax evasion, reduce the risks of financial instability and ensure stable growth in revenues) is noted. to the state budget It is noted that the successful implementation of the tax policy reform requires responsibility on the part of state bodies, society and business for the process of forming a tax culture, which will help raise the level of consciousness of citizens about the need to pay taxes and their importance for the development of the state.\",\"PeriodicalId\":48070,\"journal\":{\"name\":\"Journal of Accounting and Public Policy\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.3000,\"publicationDate\":\"2023-07-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting and Public Policy\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.26642/ppa-2023-1(7)-9-16\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Public Policy","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.26642/ppa-2023-1(7)-9-16","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

在文章中,作者论证了改革和提高税收政策效率的必要性,以确保国家财政和经济安全。已经确定,税收政策存在的主要问题,考虑到戒严的引入,阻碍创业活动的发展,导致产量下降,降低国民经济投资,减少收入的人口,增加国防开支和政府债务依赖外国援助和贷款,这在一般情况下,它会导致减少国家的国防能力和安全,特别是,它的财政主权。通过乌克兰法律“关于乌克兰税法修正案和乌克兰其他立法法案关于实施国际标准的金融账户信息自动交换”的重要性,这是实施BEPS计划的一部分(抵消税基侵蚀和取消税收利润的措施),由经济合作与发展组织制定,旨在确保主管当局能够获得这些信息,以便有效识别国外纳税居民的未申报收入,并控制申报收入和纳税的正确性,这反过来将有助于我国适当履行有关信息交换的国际义务。现行避免双重征税协定、《税收行政互助公约》、《CRS多边协定》规定的税收目的,以及实施该领域的最佳国际政策和实践。这篇文章的作者还考虑了国际合作对提高税收政策效率的重要性,特别是在缔结税收协定和开放税务登记方面。获得税务登记信息有助于打击影子经济和犯罪,因为它将使您能够控制金融交易并确定未申报的收入。特别是,国与国之间缔结税收协定可以减少双重征税,刺激投资环境。研究发现,作为影子经济的一种形式,未申报的经济活动以及对税法的遵守缺乏有效控制,导致税收损失增加,进而影响国家的金融稳定。会议指出,在国家收入战略(这是与国际货币基金组织签署的《经济和金融政策备忘录》中宣布的“结构性灯塔”之一,将避免逃税,减少金融不稳定的风险,并确保收入的稳定增长)的背景下制定和实施有效的税收管理制度的重要性。值得注意的是,税收政策改革的成功实施需要国家机关、社会和企业在形成税收文化的过程中承担责任,这将有助于提高公民对纳税必要性及其对国家发展重要性的意识水平。
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 in the context strengthening the national security of Ukraine
In the article, the authors substantiated the need to reform and improve the efficiency of tax policy to ensure national financial and economic security. It has been determined that the main problems of tax policy, taking into account the introduction of martial law, hinder the development of entrepreneurial activity, lead to a decrease in production, a decrease in investment in the national economy, a reduction in incomes of the population, an increase in defense spending and state debt due to dependence on foreign aid and loans, which in general, it can lead to a decrease in the country's defense capability and security, in particular, its financial sovereignty. The importance of adopting the law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on the implementation of the international standard for automatic exchange of information on financial accounts", part of the implementation of the BEPS plan (measures to counteract the erosion of the taxable base and the removal of profits from taxation), developed by organization of the OECD and aimed at ensuring that the competent authorities have access to this information in order to effectively identify undeclared income of tax residents outside the countries and control the correctness of declaring income and paying taxes, which in turn will contribute to the proper fulfillment by our state of international obligations on the exchange of information. for tax purposes provided for by the current double taxation conventions, the Convention on Mutual Administrative Assistance in Tax Matters, the CRS Multilateral Agreement and the implementation of the best international policies and practices in this area. The authors of the article also consider the importance of international cooperation to improve the efficiency of tax policy, in particular, in the area of concluding tax agreements and openness of tax registries. Gaining access to tax registries contributes to the fight against the shadow economy and crime, as it will allow you to control financial transactions and identify undeclared income. In particular, the conclusion of tax agreements between countries can reduce double taxation and stimulate the investment climate. It is revealed that undeclared economic activity, which is one of the forms of the shadow economy, and the lack of effective control over compliance with tax laws, leads to an increase in tax losses, which in turn affects the financial stability of the state. The importance of developing and implementing an effective tax administration system in the context of the National Revenue Strategy (which is one of the “structural beacons” declared in the Memorandum on Economic and Financial Policy with the IMF, which will avoid tax evasion, reduce the risks of financial instability and ensure stable growth in revenues) is noted. to the state budget It is noted that the successful implementation of the tax policy reform requires responsibility on the part of state bodies, society and business for the process of forming a tax culture, which will help raise the level of consciousness of citizens about the need to pay taxes and their importance for the development of the state.
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
CiteScore
4.80
自引率
2.80%
发文量
75
期刊介绍: The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.
×
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