UDC 332.338
Irtyshcheva, I., & Krylenko, D. (2017). Vplyv suchasnykh rehional'nykh i hlobal'nykh chynnykiv na podatkovu reformu [The impact of current regional and global factors on tax reform]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 128 (6) (pp. 118-122). Retrieved from http://ird.gov.ua/sep/doi/sep2017.06.122. [in Ukrainian].
Sources: 8

Authors



Irtyshcheva Inna Oleksandrivna

Doctor of Economics, Professor

Head of the Department of management of the Admiral Makarov National University of Shipbuilding

Contacts: -innaxl@mail.ru, innauamd@gmail.com

Webpages:

Krylenko Dmytro Volodymyrovych

Ph.D. of Economics

Postgraduate of the International University of Business and Law

Webpages:

Resume

In the article the directions of influence of modern regional and global factors on the tax reform are investigated. It is stated that in order to achieve the economic stability of the state, which is important for business and society as a whole, it is necessary to formulate and consolidate at the level of laws the key principles of the functioning of the tax system and the mechanisms for their implementation. The orientation of the fiscal policy to create conditions for dynamic economic growth requires a substantial restructuring of the incentive instruments of the tax policy aimed at the realization of the tasks of the economic strategy of the state.

Keywords:

tax policy, tax regulation, tax burden, government regulation, regional and global factors

References


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