Matches in SemOpenAlex for { <https://semopenalex.org/work/W3203064585> ?p ?o ?g. }
Showing items 1 to 78 of
78
with 100 items per page.
- W3203064585 abstract "The article focuses on the need to study the current state of theoretical and organizational support of fiscal policy. Factors influencing the effectiveness of fiscal policy at the state and local levels are outlined. It is established that the imperfection of fiscal policy creates barriers to the activation of investment and innovation activities in local communities and the state. The normative and legal aspects of harmonization of fiscal policy in the European Union are considered. There are two areas of unification of local taxes and fees in Ukraine: the implementation of the principles of good governance in the field of taxation, the harmonization of the structure of the tax system based on the concepts of direct and indirect taxation. In the article emphasis is placed on the priority of fiscal federalism or decentralization in Ukrainian realities. The essential determinants of the fiscal policy of the state and the region have been identified. The key objectives of regional fiscal policy should be to guarantee financial independence and ensure the ability of the administrative unit's economy to develop itself. The tax potential of local budgets in Ukraine is analyzed. As a result, a low level of budgetary and tax autonomy of territorial communities has been established. In this regard, it is important to focus efforts on combating the spread and minimizing the effects of coronavirus disease (COVID-19) for individuals of fiscal policy. The need to increase the financial capacity of the amalgamated territorial communities has been identified. Guidelines for improving the organizational and legal support of fiscal policy in terms of intensification of Ukraine's European integration aspirations are proposed. It is argued that fiscal policy in Ukraine should be a catalyst for the development of priority sectors of the economy, innovation processes, investment activities in the regions, energy saving and environmentally friendly technologies, educational and scientific processes, digitalization of management at the state and local levels in the administration of taxes, fees, payments." @default.
- W3203064585 created "2021-10-11" @default.
- W3203064585 creator A5088323464 @default.
- W3203064585 date "2021-01-01" @default.
- W3203064585 modified "2023-10-02" @default.
- W3203064585 title "ORGANIZATIONAL AND LEGAL DETERMINANTS OF FISCAL POLICY AT THE STATE AND LOCAL LEVELS" @default.
- W3203064585 doi "https://doi.org/10.32840/1814-1161/2021-3-20" @default.
- W3203064585 hasPublicationYear "2021" @default.
- W3203064585 type Work @default.
- W3203064585 sameAs 3203064585 @default.
- W3203064585 citedByCount "0" @default.
- W3203064585 crossrefType "journal-article" @default.
- W3203064585 hasAuthorship W3203064585A5088323464 @default.
- W3203064585 hasBestOaLocation W32030645851 @default.
- W3203064585 hasConcept C100001284 @default.
- W3203064585 hasConcept C105639569 @default.
- W3203064585 hasConcept C113216237 @default.
- W3203064585 hasConcept C11413529 @default.
- W3203064585 hasConcept C114708693 @default.
- W3203064585 hasConcept C12017312 @default.
- W3203064585 hasConcept C121332964 @default.
- W3203064585 hasConcept C136810230 @default.
- W3203064585 hasConcept C139719470 @default.
- W3203064585 hasConcept C144133560 @default.
- W3203064585 hasConcept C162324750 @default.
- W3203064585 hasConcept C202000216 @default.
- W3203064585 hasConcept C24890656 @default.
- W3203064585 hasConcept C2776082968 @default.
- W3203064585 hasConcept C2776462828 @default.
- W3203064585 hasConcept C2776805697 @default.
- W3203064585 hasConcept C2779962950 @default.
- W3203064585 hasConcept C34447519 @default.
- W3203064585 hasConcept C41008148 @default.
- W3203064585 hasConcept C48103436 @default.
- W3203064585 hasConcept C524878704 @default.
- W3203064585 hasConcept C551662922 @default.
- W3203064585 hasConcept C74363100 @default.
- W3203064585 hasConceptScore W3203064585C100001284 @default.
- W3203064585 hasConceptScore W3203064585C105639569 @default.
- W3203064585 hasConceptScore W3203064585C113216237 @default.
- W3203064585 hasConceptScore W3203064585C11413529 @default.
- W3203064585 hasConceptScore W3203064585C114708693 @default.
- W3203064585 hasConceptScore W3203064585C12017312 @default.
- W3203064585 hasConceptScore W3203064585C121332964 @default.
- W3203064585 hasConceptScore W3203064585C136810230 @default.
- W3203064585 hasConceptScore W3203064585C139719470 @default.
- W3203064585 hasConceptScore W3203064585C144133560 @default.
- W3203064585 hasConceptScore W3203064585C162324750 @default.
- W3203064585 hasConceptScore W3203064585C202000216 @default.
- W3203064585 hasConceptScore W3203064585C24890656 @default.
- W3203064585 hasConceptScore W3203064585C2776082968 @default.
- W3203064585 hasConceptScore W3203064585C2776462828 @default.
- W3203064585 hasConceptScore W3203064585C2776805697 @default.
- W3203064585 hasConceptScore W3203064585C2779962950 @default.
- W3203064585 hasConceptScore W3203064585C34447519 @default.
- W3203064585 hasConceptScore W3203064585C41008148 @default.
- W3203064585 hasConceptScore W3203064585C48103436 @default.
- W3203064585 hasConceptScore W3203064585C524878704 @default.
- W3203064585 hasConceptScore W3203064585C551662922 @default.
- W3203064585 hasConceptScore W3203064585C74363100 @default.
- W3203064585 hasIssue "3(120)" @default.
- W3203064585 hasLocation W32030645851 @default.
- W3203064585 hasOpenAccess W3203064585 @default.
- W3203064585 hasPrimaryLocation W32030645851 @default.
- W3203064585 hasRelatedWork W1536545770 @default.
- W3203064585 hasRelatedWork W2172116140 @default.
- W3203064585 hasRelatedWork W2365323246 @default.
- W3203064585 hasRelatedWork W2889855323 @default.
- W3203064585 hasRelatedWork W2903578551 @default.
- W3203064585 hasRelatedWork W3122549875 @default.
- W3203064585 hasRelatedWork W3123504184 @default.
- W3203064585 hasRelatedWork W3123560866 @default.
- W3203064585 hasRelatedWork W3125167927 @default.
- W3203064585 hasRelatedWork W567772467 @default.
- W3203064585 isParatext "false" @default.
- W3203064585 isRetracted "false" @default.
- W3203064585 magId "3203064585" @default.
- W3203064585 workType "article" @default.