DEVELOPMENT OF TAX REGULATION INSTITUTIONS: GLOBAL AND UKRAINIAN CONTEXT
DOI:
https://doi.org/10.32782/ecovis/2024-1-1Keywords:
institutions of tax regulation, taxpayers, state tax service bodies, regulatory framework, international experience, Green TaxationAbstract
Improving the functioning of tax regulatory institutions in Ukraine is an urgent task that determines the possibilities of achieving sustainable development goals in the future, using in practice the elements and tools of advanced foreign experience. The article is aimed at studying the peculiarities of the development of tax institutions in the global and national context in order to distinguish common and different patterns, threats and challenges that determine the characteristic conditions of their functioning, in particular in the context of global influences. The hypothesis of the study is that the effective functioning of tax regulation institutions is possible only if there is a single conceptual architecture, localization of powers and confidence of taxpayers, introduction of innovative mechanisms of administration and international cooperation, availability of adaptive, countercyclical tax buffers, institutionalization of public accountability in the field of taxation, reduction of the shadow economy and increase of fiscal legitimacy. The analysis confirms the hypothesis and identifies problematic issues. The originality of the study is due to the systematization of structural changes in the development of tax regulation institutions at national and international levels and the establishment on this basis of common and distinctive features, the actualization of undeveloped research issues, in particular in the field of innovative forms of taxation - digital tax, luxury tax, environmental tax (in terms of GreenTech). Prospects for research are determined by the need to make managerial decisions to improve the functioning of tax regulatory institutions in Ukraine. Strategic directions for further development in the face of increasing global financial instability should be approaches focused on the ability of institutions to adapt to stressful challenges, the formation of horizontal networks of tax interaction between the state, business and civil society, and the compliance of tax practice with public ideas about justice and equality.
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