Open AccessIMPROVING TAX POLICY AS THE BASIS OF HARMONIZATION OF RELATIONS BETWEEN THE STATE AND BUSINESS ENTITIES
Author(s) -
Serhii Makarenko,
Y.O. Kaplina,
Nataliia Oliinyk
Publication year - 2017
Publication title -
ekonomìčnì ìnnovacìïï
Language(s) - English
Resource type - Journals
eISSN - 2616-5430
pISSN - 2524-003X
DOI - 10.31520/ei.2017.19.2(64).203-208
Subject(s) - remuneration , harmonization , shadow (psychology) , damages , legislature , business , accounting , state (computer science) , duty , public economics , economic policy , economics , finance , political science , law , psychology , physics , algorithm , acoustics , computer science , psychotherapist
Methodical approach to the evaluation of socio-economic development of Ukraine and individual administrative units was studied. Analysis of the structure of state budget of Ukraine was made. The effects of legislative changes in the tax laws for businesses and individuals was revealed. It was detected that employees of private business entities have direct interest and desire to return using of shadow business activity schemes when there is shown the minimally allowed labour remuneration level and (or) part-time job. After analyzing of the European experience there was proposed to stipulate for a dishonest employee responsibility and vindictive damages concerning nonpayment of united social contribution, tax on physical persons income, war duty. The experience of the EU on the formation of the optimal tax system was studied.