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- W4328101747 abstract "In modern conditions, taxes are an integral lever of the state's influence on the country's market economy. Changes and development of the state system are always accompanied by changes in the tax system. The tax system is based on specific acts of state legislation, which form the methods of construction and payment of taxes, which is one of the sources of filling the budget. Thanks to taxes, relations between entrepreneurs, enterprises of various forms of ownership with state and local budgets, with various banks, as well as with superior organizations are determined. Also, with the help of taxes, the state regulates foreign economic activity, which includes the attraction of foreign investments, profits from business activities and self-financing income. In a market economy, the state widely uses tax policy as a regulator of negative market phenomena. This mechanism is used for economic influence on production, its structure and dynamics, on the state of the scientific and technical process. Based on this, the construction of the tax policy as part of the formation of the country's budget acquires a special role. Currently in Ukraine, under martial law, the tax policy has undergone significant changes along with a number of tax legislation aimed at supporting the economy in the conditions of military aggression. Tax mechanisms, as one of the implementers of the tax system in accordance with the concept, strategy and tactics of tax policy adopted by the government, underwent primary changes." @default.
- W4328101747 created "2023-03-22" @default.
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- W4328101747 date "2023-03-01" @default.
- W4328101747 modified "2023-09-27" @default.
- W4328101747 title "TAX POLICY AS AN INTEGRAL PART OF THE FORMATION OF THE BUDGET OF UKRAINE" @default.
- W4328101747 doi "https://doi.org/10.36550/2522-9230-2022-13-84-90" @default.
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