IDEAS home Printed from https://ideas.repec.org/a/pos/journl/8-6.html
   My bibliography  Save this article

Напрямки Удосконалення Податкового Регулювання Промислових Підприємств
[Areas of improvement of tax adjustment of industrial enterprises]

Author

Listed:
  • Olha Abramova

    (Kharkiv Educational and Scientific Institute of State Higher Educational Institution “Banking University”)

Abstract

У статті узагальнено наукові підходи та практичний досвід щодо теоретично-організаційних основ податкового регулювання промислових підприємств. Виявлено основні проблеми в системі податкового регулювання, досліджено методи податкового регулювання великих платників, та обґрунтовано можливість стимулювання діяльності підприємств за напрямами диференціації податкових ставок, застосування податкових пільг та податкового кредиту. This article summarizes the scientific approaches and practical experience in theoretical and institutional framework of fiscal management industry. The basic problems in the fiscal management system, the tax regulation methods of large taxpayers are shown. Opportunity is grounded to stimulate the enterprises activity in the directions of tax rates differentiation, tax exemptions and tax credit.

Suggested Citation

  • Olha Abramova, 2016. "Напрямки Удосконалення Податкового Регулювання Промислових Підприємств [Areas of improvement of tax adjustment of industrial enterprises]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 2(3(8)), pages 2.74-2.81, March.
    • Handle: RePEc:pos:journl:8-6
    as

    Download full text from publisher

    File URL: http://pathofscience.org/index.php/ps/article/view/93/118
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    податки; податкове регулювання; промислові підприємства; оподаткування; державний вплив; taxes; tax regulations; industry; taxation; state influence.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pos:journl:8-6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Andrey Kataev (email available below). General contact details of provider: http://pathofscience.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.