Principles of taxation in the formation of tax systems of Ukraine and Poland
Globalization and internationalization of economic relations requires both the formation of new and strengthening existing tools to ensure the competitive advantage of their own economy. Taxes and other obligatory tax payments are among the basic internal tools of influencing the socio-economic and...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2021-08-01
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| Series: | Економіка, управління та адміністрування |
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| Online Access: | http://ema.ztu.edu.ua/article/view/242296 |
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| _version_ | 1850159763389677568 |
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| author | О.Y. L.V. |
| author_facet | О.Y. L.V. |
| author_sort | О.Y. |
| collection | DOAJ |
| description | Globalization and internationalization of economic relations requires both the formation of new and strengthening existing tools to ensure the competitive advantage of their own economy. Taxes and other obligatory tax payments are among the basic internal tools of influencing the socio-economic and environmental problems of the country and partner countries.
Poland and Ukraine regained their independence at the same time in the early 1990s, and governments paid considerable attention to the use of taxes in reforming their own economic models. Taxes in Poland have become an element of the policy of "shock therapy", they were actively used by governments in consistent reforming the national economy to market conditions in Ukraine.
Taxes have become a basic instrument of fiscal policy of Ukraine and Poland, but the efficiency of use was different taking into account the macroeconomic indicators of development of both countries, and their social development. |
| format | Article |
| id | doaj-art-b2bcf622137f4037916847d0918156f0 |
| institution | OA Journals |
| issn | 2664-245X 2664-2468 |
| language | English |
| publishDate | 2021-08-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Економіка, управління та адміністрування |
| spelling | doaj-art-b2bcf622137f4037916847d0918156f02025-08-20T02:23:24ZengZhytomyr Polytechnic State UniversityЕкономіка, управління та адміністрування2664-245X2664-24682021-08-01397182210.26642/ema-2021-3(97)-18-22Principles of taxation in the formation of tax systems of Ukraine and PolandО.Y. 0https://orcid.org/0000-0003-0297-2519L.V. 1https://orcid.org/0000-0002-6971-9553YurkivskyKаlеnchukGlobalization and internationalization of economic relations requires both the formation of new and strengthening existing tools to ensure the competitive advantage of their own economy. Taxes and other obligatory tax payments are among the basic internal tools of influencing the socio-economic and environmental problems of the country and partner countries. Poland and Ukraine regained their independence at the same time in the early 1990s, and governments paid considerable attention to the use of taxes in reforming their own economic models. Taxes in Poland have become an element of the policy of "shock therapy", they were actively used by governments in consistent reforming the national economy to market conditions in Ukraine. Taxes have become a basic instrument of fiscal policy of Ukraine and Poland, but the efficiency of use was different taking into account the macroeconomic indicators of development of both countries, and their social development.http://ema.ztu.edu.ua/article/view/242296tax systems of foreign countriesprinciples of taxationukrainepoland |
| spellingShingle | О.Y. L.V. Principles of taxation in the formation of tax systems of Ukraine and Poland Економіка, управління та адміністрування tax systems of foreign countries principles of taxation ukraine poland |
| title | Principles of taxation in the formation of tax systems of Ukraine and Poland |
| title_full | Principles of taxation in the formation of tax systems of Ukraine and Poland |
| title_fullStr | Principles of taxation in the formation of tax systems of Ukraine and Poland |
| title_full_unstemmed | Principles of taxation in the formation of tax systems of Ukraine and Poland |
| title_short | Principles of taxation in the formation of tax systems of Ukraine and Poland |
| title_sort | principles of taxation in the formation of tax systems of ukraine and poland |
| topic | tax systems of foreign countries principles of taxation ukraine poland |
| url | http://ema.ztu.edu.ua/article/view/242296 |
| work_keys_str_mv | AT oy principlesoftaxationintheformationoftaxsystemsofukraineandpoland AT lv principlesoftaxationintheformationoftaxsystemsofukraineandpoland |