Дисертації та реферати І Dissertations & Dissertation abstracts

Постійне посилання на фонд

https://ur.knute.edu.ua/handle/123456789/45

Переглянути

Перегляд Дисертації та реферати І Dissertations & Dissertation abstracts за Автор "Жаркінов, Антон Юрійович"

Зараз показуємо 1 - 1 з 1
  • Ескіз
    Документ
    БЮДЖЕТНО-ПОДАТКОВА ПОЛІТИКА В УМОВАХЕКОНОМІЧНИХ ПЕРЕТВОРЕНЬ Спеціальність 072 – Фінанси, банківська справа та страхування
    (Державний торговельно-економічний університет, 2023) Жаркінов, Антон Юрійович
    Zharikov A.Yu. Budget and tax policy in the conditions of economic transformations. – The qualifying scientific work on the manuscripts rights. Dissertation for the degree of Doctor of Philosophy in specialty 072 "Finance, Banking and Insurance" (07 "Management and Administration"). – State University of Trade and Economics, Kyiv, 2023. The dissertation is a comprehensive study of the theoretical foundations and improvement of the methodological provisions of the formation of the budget and tax policy, the increase of financial and budget effectiveness in the conditions of economic transformations. Budget and tax policy as a component of state regulation of the economy is aimed at creating an effective system of financial resources management. A balanced approach to budget planning is an important prerequisite for effective social and economic policy. The formation of the budget deserves appropriate attention based on the need to increase the effectiveness of public finance management in the conditions of economic transformations. It is important to determine the direction of development of the institutional foundations of the formation of the budget and tax policy based on the need for financial support of national defense and security, social protection of the population, the effectiveness of budget and tax mechanisms and tools of economic development is of particular importance. In order to strengthen the influence of the state's financial policy on social development, it is necessary to take measures aimed at increasing the level of budget effectiveness, balance, and efficiency of budget expenditures in conditions of limited state financial resources. The budget and tax policy should contribute to the development of institutional sectors of the economy, increase the level of financial stability of the public finance system. The effectiveness of the functioning of the tax system is to some extent determined by the level of combination and coherence of the fiscal and incentive components. An important task of tax regulation as a tool for influencing economic processes is to establish a certain optimal level of taxation and the mechanism of tax administration, which will ensure the combination of the interests of taxpayers and the state. It is important to plan budget programs and public services that meet the established priorities of the state, and are the most effective and efficient, capable of ensuring economic stability in the long-term. The priority areas of the country's budget policy are strengthening the openness and publicity of the placement of state orders, optimizing the system of state administration bodies and social infrastructure facilities, increasing the effectiveness of the social protection system of the population, reducing the weighted indicators of budget expenditures for servicing the state debt. Budgetary policy as a component of socio-economic relations consists of a set of appropriate forms of interdependencies and mutual influences of institutional components of the budget space and the economic environment in the process of budget formation and the use of budget funds to achieve strategic goals and the main tasks of the development of society. In these socio-economic conditions, it is important to determine the priority directions of the budget and tax policy, the implementation of effective financial and budget tools for the socio-economic development of the country. It is important t improve approaches to the effective use of budget and tax mechanisms as a component of the financial and economic policy of the state, the formation of financial and budget policy in the system of the institutional environment of society, the development of the main directions of budget and tax policy in the conditions of economic transformations, strengthening the influence of public finances on economic growth. The object of research is budget and tax policy. The subject of the study is the theoretical foundations and mechanisms of the formation of the budget and tax policy in the conditions of economic transformations. The work uses a set of methods and approaches, which made it possible to realize the conceptual unity of the research. Systemic and structural methods were used to reveal the essence of the budget and tax policy. With the help of comparative and factor methods, the experience of formation and implementation of budget and tax policy in countries with developed and transformational economies is summarized. The methods of scientific abstraction and synthesis were applied in determining the main directions of the budget and tax policy in the conditions of economic transformations. The information base of the study consisted of legislative and regulatory acts on the formation of budget and tax policy, statistical and analytical materials of the Ministry of Finance of Ukraine, the Ministry of Economy of Ukraine, the State Statistics Service of Ukraine, the State Treasury Service of Ukraine, the State Audit Service of Ukraine, relevant monographs, scientific articles domestic and foreign scientists.The scientific novelty of the obtained results lies in the disclosure of the essence of the formation and implementation of the budget and tax policy in the conditions of economic transformations, which consists in the system of state management of financial and economic relations based on the priorities of the development of society, changes in the financial and economic environment, the useof a set of adaptive fiscal instruments in accordance with the economic state that will provide an opportunity to increase the soundness of budget planning, financial and budgetary effectiveness in conditions of insufficient tax revenues, the need for a dynamic balance of the expenditure part of the budget. Approaches to the formation of budget and tax policy in the system of social and economic development of the country have been improved; regulations regarding the specifics of the formation and implementation of budget and tax policy priorities in the conditions of economic transformations; approaches to the effective use of budgetary and tax mechanisms as a component of the state's financial and economic policy. The provisions regarding the institutional foundations of budgetary and tax relations have been further developed, which will contribute to the effectiveness of socio-economic transformations; generalization and systematization of the experience of formation and implementation of budget and tax policy in countries with developed and transformational economies, which will provide an opportunity to increase the efficiency of public finance management; approaches to the development of the main areas of budget and tax policy in the system of financial and economic relations, which will contribute to ensuring the effective influence of public finances on the economic environment. The theoretical provisions and conclusions of the dissertation, which reveal theessence of the budget and tax policy, are of practical importance in the development and implementation of the budget and tax policy, increasing the financial and budget performance in the conditions of economic transformations. The main conclusions and results of the dissertation work were used by the Secretariat of the Cabinet of Ministers of Ukraine in the development of projects of normative legal acts on the formation of budget and tax policy (reference dated August 28, 2023 No. 67-192/1-23). The thesis statement was used in the educational process of the State University of Trade and Economics when teaching the disciplines "Budget System", "Tax System" (reference dated September 1, 2023, No. 120). The personal contribution of the recipient consists in revealing the essence of the budget and tax policy in the conditions of economic transformations. Scientific results and conclusions presented for defense were obtained by the author