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TAX AS A PHENOMENON OF ECONOMIC REALITY

 
18.12.2020 12:45
Автор: Loboda Nataliya Olexandrivna, PhD in Economy, Lviv National University after I. Franko; Pukas Marta Olexandrivna, master, Lviv National University after I. Franko
[Секція 6. Податкова система. Бюджетна система. Правові відносини в економічній системі;]

Modern economic conditions and the latest development strategy of Ukraine focused on integration into the world and European community have set new requirements for the functioning of economic and political systems of the state. Ukraine is undergoing radical changes in the socio-economic and political spheres, and considerable attention is being paid to creating an effective taxation system. After all, the mechanism of tax collection depends on the formation of the revenue side of the budget, and this is known to be the main financial base of the state [1]. According to economic history, taxes have always served as the most effective lever for regulating various economic processes.

Examining this question, we can say that in the scientific literature there is no single, unanimous definition of "taxes", because there are quite a few opinions that each scientist reveals in his own way. For example, a well-known financier, B.G. Milhausen in his works, points out that: "Taxes and taxes in the literal sense of the word are those donations that citizens give to the state" [2].

Serhiy Yuliyovych Witte emphasizes: "Taxes are compulsory fees (donations) from the income and property of subjects levied by virtue of the supreme rights of the state in order to achieve the higher goals of state coexistence" [2].

Jean Simond de Sismondi, a well-known Swiss economist, is of the opinion that "A tax is a price paid by a citizen for the pleasures of public order, justice, freedom of the individual and property rights" [2].

Analyzing the above, it can be noted that the most accurate definition of "taxes" should be interpreted as established by the state, mandatory payments levied in the manner prescribed by law for the formation of public funds and through which the state performs its functions, namely fiscal, regulatory and control.

The most important function is fiscal, according to which taxes saturate the revenue side of the budget and meet the most important needs of society.

The essence of the regulatory function is a kind of supplement to the previous one and concerns the regulation of consumption and production. With the help of the control function it is possible to assess the balance of the tax system, as well as to check whether the taxes correspond to the goal in the current conditions.

The main features of taxes are:

• enshrined in regulations. Article 92 of the Constitution of Ukraine states that taxes, fees and the taxation system are established exclusively by the normative legal legislation of Ukraine;

• monetary form provides for the payment of taxes only in cash;

• the obligation is that each person must pay taxes in a certain amount;

• gratuitous means that a person who pays funds as a tax to the state budget does not acquire the right to reimbursement from the state;

• abstract form of tax means that taxes that fall into the budget do not have a purpose.

Examining the dynamics of ensuring the actual receipts of taxes and fees (mandatory payments) (as of 01.12.2017, according to the State Treasury Service of Ukraine by the State Fiscal Service) it can be noted that:

- Principal Department of State Fiscal Service - to the Consolidated Budget of Ukraine amount to UAH 474,348.3 million, of which UAH 307,538.8 million, or 64.8% - to the State Budget;

- Principal Department Customs of State Fiscal Service - UAH 290,140.7 million, of which UAH 284,973.2 million, or 98.2% - to the State Budget [3].

Exploring 2018 (as of December 1, 2018) according to the State Treasury Service of Ukraine, bodies of the State Fiscal Service provided the actual receipts of taxes and fees (mandatory payments):

• Principal Department of State Fiscal Service - UAH 569,586.3 million. to the Consolidated Budget of Ukraine, of which UAH 365,757.9 million, or 64.2% - to the State Budget;

• Principal Department Customs of State Fiscal Service - UAH 342,475.4 million. of which UAH 336,626.0 million, or 98.3% - to the State Budget [3].

Exploring 2019 (as of December 1, 2019) according to the State Treasury Service of Ukraine, bodies of the State Fiscal Service provided the actual receipts of taxes and fees (mandatory payments):

• Principal Department of State Fiscal Service - UAH 662,003.7 million. to the Consolidated Budget of Ukraine, of which UAH 419,683.7 million, or 63.4% - to the State Budget [3].

The largest share in the total amount of revenues to the state budget for 2017 and 2018 were revenues from value added tax on goods imported into Ukraine, which totaled UAH 494,310.8 million, however, in 2019 the income tax dominated enterprises, which reached UAH 101,000.4 million.

Thus, given the results of the study, we can conclude that "taxes" are an integral part of the existence of the state, the development and change of forms of which always cause a change in the tax system, reflecting all the advantages and disadvantages of a particular system of government.

References:

1. Loboda N.O. Profit tax in the structure of fiscal management: accounting aspect. Proceedings of the reporting scientific conference of Ivan Franko National University of Lviv for 2016 (electronic edition): Section of the Faculty of Finance and Business, (Lviv, February 2-8, 2017). Lviv: Lviv National University after I. Franko, 2017. P. 201-205.

2. Doctrinal definitions of tax. URL: https://en.wikipedia.org/wiki /% D0% 9F% D0% BE% D0% B4% D0% B0% D1% 82% D0% BE% D0% A

3. Official website of the SFS. Receipts of taxes and fees. URL: http://sfs.gov.ua/diyalnist-/pokazniki-roboti/nadhodjennya-podatkiv-i-zboriv--obovyaz/nadhodjennya-podatkiv-i-zboriv/



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