Кафедра "Облік і фінанси"

In this study, the main attention is paid to the problem of "shadowing" the Ukrainian economy during the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study was carried out that will reveal the motives of the behavior of taxpayers, who are explicitly or implicitly laid in the basis of approaches to the formation of the mechanism of taxation and tax policy of the state. Consequently, we tried to determine motives of the behavior of taxpayers, which explicitly or implicitly form the basis of approaches to the formation of the tax mechanism and the tax policy of the state. So, we tried to determine the level of the shadow economy, taking into account the modeling of the dynamics of tax behavior of economic entities, which, of course, will allow to increase the efficiency of management of the budget process, in particular, planning of budget expenditures to regional authorities. The article defines the necessity of improving the tools of state regulation of the economy, taking into account the specific conditions of development, and creates scientific and methodological support for the formation of concepts, strategies and programs of socio-economic development of the country and regions by the authorities. The theoretical positions concerning the role of the state in the regulation of fiscal-budgetary relations in the light of the evolution of the views of the known economic schools are outlined, and the expediency of introducing the views of well-known economic schools into practice has been outlined, which will help to develop regulatory measures to overcome negative phenomena in the economy It is generally agreed that evasion of payment of taxes and fees leads to a number of negative consequences for both state power, and for the country's society (the threat of development, the collapse of the national economy, the negative influence on the distribution of resources redistribution between the spheres of economy, the threat to democratic values and social institutions). Systematically conceptualized the motives of the behavior of the subtitles, which were used as the basis for the formation of the mechanism of the podcasting and subjective policy of the state. Factors influencing the regulatory policy of the country and the factors influencing the adoption of decisions by the parties associated with the subtraction of subtractions are considered. The structure of the mechanization of the formation of a subtle behavior is proposed. The problems of tax evasion were identified and countermeasures were proposed to facilitate the development of an effective state anti-political policy in Ukraine.

In this study, the main attention is paid to the problem of “shadowing” the Ukrainian economy in the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study was carried out which would reveal the motives for the behavior of taxpayers, which are explicitly or implicitly laid in the basis of approaches to the formation of the mechanism of taxation and tax policy of the state. Therefore, we tried to determine the reasons why the behavior of each individual taxpayer is completely determined by his individual rational choice, determined by the desire to maximize his own benefit, i.e. does not depend on the choice of the tax behavior of other agents and the effects that individual taxpayers have on each other. Our results show that the reduction of transaction costs in the legal sector of the economy and the creation of conditions that impede the illegal conduct of transactions are not sufficient conditions for the implementation of formal taxation rules.

Кафедра "Облік і фінанси"

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