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Copyright of Journal of Actual Problems of Jurisprudence / Habaršy. Zan̦ Seriâsy is the property of Al-Farabi Kazakh National University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of German International Journal of Modern Science / Deutsche Internationale Zeitschrift für Zeitgenössische Wissenschaft is the property of Artmedia24 and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this article questions offormation of the taxation, the tax income in interrelation with a perspective of the budgetary economy of expenses are considered. An assessment is given to consequences of unreasonable excessive fiscal withdrawal of the tax income in budgets, low degree of a readiness and the accounting of questions of balance of the solution of the arising tasks. The emphasis on negative consequences of excessiveness of reduction of the budgetary expenses, estimated as their economy is placed.

Determination of the tax impact on economic growth is of particular importance in the face of exacerbation of socio-economic, technological, environmental and other problems. Property taxes, as less distorting economic behavior, are attracting more and more attention of many researchers and are considered from the standpoint of a potential fiscal policy instrument in ensuring positive dynamics of economic development. The purpose of the article is to summarize modern approaches and research results on the impact of real estate tax on economic growth in order to identify opportunities for using tax instruments to stimulate economic development. It has been established that foreign researchers are studying the impact of taxes on real estate from the standpoint of distorting the distribution of resources in the economy, changing the decisions of economic agents on investment issues, growth rates of the housing stock, leveling income inequality, increasing the stability of tax systems to external shocks, etc. It was revealed that most authors consider the real estate tax as one of the most non-distorting, which, with a properly designed taxation mechanism, has practically no negative impact on economic activity, and therefore little hinders economic growth, helping to reduce income inequality, increase employment and income, efficient use of land. As a local tax, it is most often seen in terms of financing local budgets and is a useful tool for raising revenues and managing public finances, since raising effective rates and broadening the property tax base can offset cuts in other taxes that are more distortive of economic behavior. In Ukraine, the attention of the authors is focused on increasing the role of property taxes in providing income to local jurisdictions and strengthening their financial stability. There is a significant lack of domestic research on the impact of real estate tax on economic growth in Ukraine. Further research on the functioning of the real estate tax in the new conditions of changing paradigms of economic development and international relations, and on the impact of the real estate tax on economic growth in Ukraine could reveal new aspects of its use in the domestic tax system. [ABSTRACT FROM AUTHOR]

In this article the basic concepts of the foreign public debt is analyzed in relation to tax under different economic schools. The author considers scientific theories of the content of public debt in the context of relationship with the characteristic essence of taxes. On the basis of the study concluded that a variety of approaches to the subject of public debt by representatives of different scientific schools of financial law. The discussions between their representatives indicate that the active work of the scientific thought in the field. The absence of community and common scientific position in the views of scientists on this concept. It is noted that public debt is opposed to taxes when deciding on the financing of the budget deficit.

Copyright of Financial Space is the property of Cherkasy Institute of Banking, University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial Space is the property of Cherkasy Institute of Banking, University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sociology: Theory, Methods, Marketing is the property of Institute of Sociology NAS of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial Space is the property of Cherkasy Institute of Banking, University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Artistic Culture. Topical Issues is the property of Modern Art Research Institute of National Academy of Arts of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Problems of Economy is the property of Research Centre for Industrial Developmen Problems of Nas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

System activities to increase the financial literacy of the population, initiated by the Government of Russia about 10 years ago, and various episodic projects implemented by commercial, educational and public organizations form a request for assessing the level of financial literacy and the effectiveness of these measures. First of all, comprehensive, accurate studies are relevant, as they make it possible to identify territorial, socio-demographic, economic and other patterns of changes in the level of financial literacy, as well as the grounds for the success of regulatory activities. The purpose of the article is to study the differentiation of the level of financial literacy by territory, socio-demographic and economic characteristics of the population. To achieve this, the original index methodology for measuring financial literacy according to “knowledge” and “skills” components has been developed by the authors. The sub-indices in subject areas (the sub-indices “income and costs”, “family budget and financial planning”, “savings and deposits”, “crediting”, “investment and taxes”, “insurance and pensions”, “risks and financial security”, “protection of consumer rights”), some particular indices of knowledge and skills, a composite index of financial literacy (range from 0 to 1) have been calculated. The list of measurable elements of financial literacy is compiled according to the model of a financially literate citizen outlined in the “Strategy for increasing financial literacy in the Russian Federation for 2017–2023”, and includes 33 items. The methodology we have developed for the assessment of financial literacy is aimed at the solution of a set of tasks, which include: identification of the key problem areas of financial literacy; determination of groups that effective financial education programs and interventions can be targeted for; identification of preferred forms and methods of providing information on the topics of interest to improve financial literacy; study the features of financial literacy in terms of sociodemographic and economic factors. The empirical foundation of the study was the data of the sociological survey “Financial literacy”, conducted the authors in 2018 in the territory of 4 regions of the North -Western Federal District (Kaliningrad, Pskov, Arkhangelsk and Vologda regions). When choosing the regions, the presence of regional programs to improve financial literacy and the level of per capita cash income of the population was taken into account. It has been revealed that the composite index of financial literacy of the population was 0.396; the maximum value of the index is observed in Arkhangelsk region (0.434), the minimum – in Vologda region (0.376). The level of financial literacy and its individual components has been differentiated according to the territorial basis, socio-demographic and economic characteristics of the population. A stable framework of subject areas in which the population implements literate skills has been highlighted; it includes the family budget and financial planning, the use of savings and loans, financial security. The dependence of financial literacy and its individual components on the level of cash incomes, which is strengthened in the context of the implementation of regional programs to improve the financial literacy of the population, has been determined. It is shown that, regardless of the region, private knowledge indices are higher than private skill indices, which indicates the presence of factors that impede the transformation of existing knowledge into practical actions of the population in the financial market. We strongly believe that it is caused by the presence of particular attitudes existed among the populating in the field of financial literacy. Therefore, at further stages of the comprehensive, accurate analysis, we intend to study a special component of financial literacy – “attitudes”, which will determine the value-motivational and psychological aspects that mediate the development of financial knowledge and skills by the populat ion. [ABSTRACT FROM AUTHOR]

Copyright of Problems of Economy is the property of Research Centre for Industrial Developmen Problems of Nas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

A package of measures of anti-crisis fiscal regulation in Russia and its impact on the current situation of fiscal area of Russian are considered in the article. The measures taken by Government in the sphere of taxation in the 2008-2009 are presented.

Considerable interest, in connection with the reform of the tax system in Russia andGermany is the tax system based on theprinciple of multiplicity of taxes and havinga federal structure. The paper presents themain types of taxes in Germany. Explores the features of Germany’s tax system and the possibility of using of certain types oftaxes in Russia.

The purpose of this article is a theoretical substantiation of the possibility of DOS reaches the maximum possible public efficiencies of government spending, investments and taxes in perfect condition coordination bath open economic system. The proposed model can always bring in the ideal case («zero-loss" public effectively scope of public expenditure and investment) to the maximum possible rate of economic growth, that allows you to substantiate the main directions of the relevant macroeconomic (fiscal, tax and budget) policy.

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of German International Journal of Modern Science / Deutsche Internationale Zeitschrift für Zeitgenössische Wissenschaft is the property of Artmedia24 and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The theoretic issues of tax burden have been studied, as well as its competitiveness; the structure specifics of Russian tax burden in the system of the Russian Federation political state have been analyzed. There is no legislative definition of tax burden conception at present, which does not interfere with its formulization based on the generally accepted standards of the current legislation.

Copyright of Scientific Journal of National University of Life & Environmental Sciences of Ukraine. Series: Economy, Agrarian Management, Business is the property of National University of Life & Environmental Sciences of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Hileya: Scientific Bulletin / Gileya is the property of GILEYA Publishing and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Problems of Economy is the property of Research Centre for Industrial Developmen Problems of Nas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Problems of Economy is the property of Research Centre for Industrial Developmen Problems of Nas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article studies the essence of the category "value added tax", which is defined as an indirect tax included in the price of goods, works and services. The role of the above mentioned tax revenues in the formation of the State budget of Ukraine has been determined. We investigated the dynamics of VAT revenue in the budget of Ukraine. The advantages and disadvantages of indirect tax on the value added have been substantiated. It has been established that the financial system, covering relations on the accumulation and use of financial resources of the state, needs reforming of the most important components connected with forming of the budget and extra-budget funds. Taking into account that the main source of formation of a profitable part of budgets in Ukraine there are taxes, regulatory issues related to taxation are among the most relevant. Given that the main source of formation of a profitable part of budgets in Ukraine there are taxes, regulatory issues related to taxation are among the most pressing in conducting socio-economic transformations I at the present stage. That is why tax reforms take the most important place in the process of market relations improvement. Taking into account the above mentioned the process of restructuring of the tax system of Ukraine, the analysis of the peculiarities of legal regulation of taxes and fees are of great importance. An effective taxation system is an integral part of the functioning of the economic complex of any modern state, because taxes are not only the main source of budget revenues, but also a powerful regulator of social proportions, the guarantor of social protection of citizens and the creation of the modern material basis of the sovereignty of the state and local governments. The paper discusses a number of requirements in the tax system, which is expected to carry out not only function, but also promote business development through the differentiation of tax rates which must be economically justified. The paper considers the issues of tax administrations on the value added peculiarities of its implementation in terms of electronic Declaration and registration of tax invoices and the possibility of blocking and unblocking mechanism of tax invoices taking into account the risk of improper obtaining of reimbursement from the state budget of VAT as well as increasing the responsibility of employees of fiscal service and taxpayers for the violations through a simple system of sanctions. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The author describes the state's fulfillment of the fiscal mechanism which is capable to provide sufficient financial coverage of the state and local budgets; facilitate the achievement of strategic priorities of steady development in the state and regions through rational and substantiated usage of material, social and natural resources. The role of tax elements within the fiscal mechanism in providing the ecological, economic and social imperative of social development in Ukraine is evaluated. The structure of the fiscal mechanism is offered. The author shows that the key elements of it include the mechanism of revenue mobilization, distribution and usage of budget income, maintenance of the intergovernmental budget balance and public debt management. The author emphasizes that in the mechanism of income mobilization, besides the mechanism for mobilizing intergovernmental and official transfers and the non-tax mechanism, a dominant role plays the tax mechanism of income mobilization. The author claims that at present there are significant reserves for improving the efficiency of the tax elements in the fiscal mechanism. The author proves that it is expedient to increase the environmental role of ecological taxes because despite the significant rise of ecological tax receipts, their amount is still lower than the level of financing of capital and current expenses which are aimed to protect and restore the natural environment. The author demonstrates the need to ensure a fair redistribution of income which is based on the growth of the social role of income taxation and establishment of high social standards for the estimation of labor force cost. The author states that its level in Ukraine is rather low if to compare its average index in the countries of the European Union. The author denotes that there is an urgent need to expand the range of tax privileges and preferences for activating entrepreneurial activity in the state, with increasing of the fiscal control over the effectiveness of their use. [ABSTRACT FROM AUTHOR]

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The goal of the article is assessment of influence of the tax factor upon activity of small enterprises under conditions of changing the tax legislation. Analysing, systemising and generalising scientific works of many scientists and also the legislative base on the issues of taxation of small enterprises, the article considers changes that occurred in functioning of small enterprises after adoption of the Tax Code of Ukraine, systemises opinions of researchers on influence of taxes upon subjects of the small business. In the result of the study the article conducts a complex analysis of changes in the tax legislation connected with activity of physical persons – entrepreneurs and legal entities, which have the right to chose a simplified system of taxation. The article reveals specific features of tax regulation of the small business, systemises main advantages and shortcomings of operation of small enterprises that use general and simplified system of taxation. It specifies basic criteria of selection of the taxation system by the subjects of small business. It conducts a comparative analysis of tax pressure on tax payers that use the simplified or general system of taxation and also reveals directions of improvement of the system of payment of a single tax in Ukraine. The prospect of further studies in this direction is development of economically justified ways of improvement of the tax legislation for the small business subjects with the aim to reduce the level of tax pressure on this category of payers and improvement of the procedure of tax administration.Целью статьи является оценка влияния налогового фактора на деятельность малых предприятий в условиях изменения налогового законодательства. Анализируя, систематизируя и обобщая научные труды многих ученых, а также законодательную базу по вопросам налогообложения малых предприятий, были рассмотрены изменения, произошедшие в функционировании малых предприятий после принятия Налогового Кодекса Украины, систематизированы взгляды исследователей о влиянии налогов на субъектов малого бизнеса. В результате исследования был проведен комплексный анализ изменений в налоговом законодательстве, связанных с деятельностью физических лиц – предпринимателей и юридических лиц, которые имеют право выбирать упрощенную систему налогообложения. Выявлены особенности налогового регулирования малого бизнеса, систематизированы основные преимущества и недостатки работы малых предприятий на общей и упрощенной системе налогообложения. Выявлены основные критерии выбора системы налогообложения субъектами малого бизнеса. Проведен сравнительный анализ налогового давления на налогоплательщиков, находящихся на упрощенной и общей системе налогообложения, а также выявлены направления совершенствования системы уплаты единого налога в Украине. Перспективой дальнейших исследований в данном направлении является разработка экономически обоснованных путей совершенствования налогового законодательства для субъектов малого бизнеса с целью снижения уровня налогового давления на данную категорию плательщиков и улучшения процедуры администрирования налогов.

The article studies main fiscal indicators that allow carrying out analytical characterisation of the state of the fiscal sphere of Ukraine. Tendencies of indicators changes point out availability of positive and negative shifts in economic processes, existence of destructive possible and potential threats that have significant influence upon ensuring the proper level of fiscal security of the state and realisation of priority national economic interests. The conducted comparison of values of the studied fiscal indicators with their threshold values allows focusing on the source of existing and possible fiscal problems. It is noticed that liquidation of existing imbalances of fiscal environment would allow maximisation of the level of fiscal security of Ukraine and facilitate its financial stability and socio-economic development.В статье исследованы основные фискальные показатели, которые позволяют осуществить аналитическую характеристику состояния фискальной сферы Украины. Тенденции изменения индикаторов указывают на наличие позитивных и негативных сдвигов в экономических процессах, существование деструктивных возможных и потенциальных угроз, имеющих существенное влияние на обеспечение надлежащего уровня фискальной безопасности государства и реализацию приоритетных национальных экономических интересов. Сделанное сопоставление значений исследуемых фискальных показателей с их пороговыми значениями позволяет сразу акцентировать внимание на источник существующих и возможных фискальных проблем. Замечено, что ликвидация существующих дисбалансов фискального пространства позволит максимизировать уровень фискальной безопасности Украины, способствовать ее финансовой стабильности и социально-экономическому развитию.

The article conducts analysis of foreign experience of the role of indirect taxes in formation of the revenue part of the budget, reveals tendencies of development of indirect taxation in the end of XIX – ХХ centuries, identifies specific features of establishment and development of the domestic mechanism of indirect taxation under conditions of economic transformations and performs assessment of fiscal efficiency of indirect taxes. It reveals approaches to institutional foundations of establishment of the mechanism of indirect taxation, identifies main factors that influence the level of indirect tax proceeds and effectiveness of the budget and taxation policy. It analyses the structure of value added tax proceeds in the context of types of economic activity and excise tax in the context of groups of excisable goods. It identifies priority directions of the taxation system development in the sphere of indirect taxes.В статье проведен анализ зарубежного опыта роли косвенных налогов в формировании доходной части бюджета, выявлены тенденции развития косвенного налогообложения в конце XIX – ХХ вв., определены особенности становления и развития отечественного механизма косвенного налогообложения в условиях экономических преобразований, осуществлена оценка фискальной эффективности косвенных налогов. Раскрыты подходы к институциональным основам становления механизма косвенного налогообложения, определены основные факторы, которые влияют на уровень косвенных налоговых поступлений, результативность бюджетно-налоговой политики. Проанализирована структура поступлений налога на добавленную стоимость в разрезе видов экономической деятельности, акцизного налога в разрезе групп подакцизных товаров. Определены приоритетные направления развития налоговой системы в сфере косвенных налогов.