Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects
Autor(a) principal: | |
---|---|
Data de Publicação: | 2022 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Independent Journal of Management & Production |
Texto Completo: | http://www.ijmp.jor.br/index.php/ijmp/article/view/1906 |
Resumo: | At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to fill the budget. This study uses the method of comparative analysis, which compares the levels of tax rates in Ukraine and some EU countries. The optimal level of tax revenues to the state budget has been determined. The level of tax revenues to the Consolidated Budget of Ukraine has been analyzed and the main directions for improving the tax system of Ukraine have been identified. The necessity of focusing on the experience of highly developed EU countries in the field of taxation with the obligatory consideration of national characteristics is proved. |
id |
IJMP_62dbf7afb45fc1293f6f6e49b86dc295 |
---|---|
oai_identifier_str |
oai:www.ijmp.jor.br:article/1906 |
network_acronym_str |
IJMP |
network_name_str |
Independent Journal of Management & Production |
repository_id_str |
|
spelling |
Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospectsTaxesTax systemPandemicCOVID-19At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to fill the budget. This study uses the method of comparative analysis, which compares the levels of tax rates in Ukraine and some EU countries. The optimal level of tax revenues to the state budget has been determined. The level of tax revenues to the Consolidated Budget of Ukraine has been analyzed and the main directions for improving the tax system of Ukraine have been identified. The necessity of focusing on the experience of highly developed EU countries in the field of taxation with the obligatory consideration of national characteristics is proved.Independent2022-05-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://www.ijmp.jor.br/index.php/ijmp/article/view/190610.14807/ijmp.v13i3.1906Independent Journal of Management & Production; Vol. 13 No. 3 (2022): Independent Journal of Management & Production (Special Edition ISE, S&P); s145-s1602236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/1906/2173Copyright (c) 2022 Svitlana Savitska, Maryna Pravdiuk, Tetiana Baranovska , Maksym Samchyk, Nadiia Banerahttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessSavitska, SvitlanaPravdiuk, MarynaDolzhenko, InnaBanera, NadiiaSamchyk, Maksym 2022-05-01T19:30:50Zoai:www.ijmp.jor.br:article/1906Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2022-05-01T19:30:50Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false |
dc.title.none.fl_str_mv |
Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects |
title |
Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects |
spellingShingle |
Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects Savitska, Svitlana Taxes Tax system Pandemic COVID-19 |
title_short |
Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects |
title_full |
Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects |
title_fullStr |
Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects |
title_full_unstemmed |
Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects |
title_sort |
Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects |
author |
Savitska, Svitlana |
author_facet |
Savitska, Svitlana Pravdiuk, Maryna Dolzhenko, Inna Banera, Nadiia Samchyk, Maksym |
author_role |
author |
author2 |
Pravdiuk, Maryna Dolzhenko, Inna Banera, Nadiia Samchyk, Maksym |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Savitska, Svitlana Pravdiuk, Maryna Dolzhenko, Inna Banera, Nadiia Samchyk, Maksym |
dc.subject.por.fl_str_mv |
Taxes Tax system Pandemic COVID-19 |
topic |
Taxes Tax system Pandemic COVID-19 |
description |
At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to fill the budget. This study uses the method of comparative analysis, which compares the levels of tax rates in Ukraine and some EU countries. The optimal level of tax revenues to the state budget has been determined. The level of tax revenues to the Consolidated Budget of Ukraine has been analyzed and the main directions for improving the tax system of Ukraine have been identified. The necessity of focusing on the experience of highly developed EU countries in the field of taxation with the obligatory consideration of national characteristics is proved. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-05-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1906 10.14807/ijmp.v13i3.1906 |
url |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1906 |
identifier_str_mv |
10.14807/ijmp.v13i3.1906 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1906/2173 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Independent |
publisher.none.fl_str_mv |
Independent |
dc.source.none.fl_str_mv |
Independent Journal of Management & Production; Vol. 13 No. 3 (2022): Independent Journal of Management & Production (Special Edition ISE, S&P); s145-s160 2236-269X 2236-269X reponame:Independent Journal of Management & Production instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) instacron:IJM&P |
instname_str |
Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
instacron_str |
IJM&P |
institution |
IJM&P |
reponame_str |
Independent Journal of Management & Production |
collection |
Independent Journal of Management & Production |
repository.name.fl_str_mv |
Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
repository.mail.fl_str_mv |
ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br|| |
_version_ |
1797220494389280768 |