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Fiscal Policy Impact on the State of Circulating Capital in the Corporate Sector


  • Paranchuk Stepan V.

    () (National University "Lviv Polytechnic")

  • Chubka Olha M.

    () (National University "Lviv Polytechnic")


The goal of the article lies in identification of impact of the fiscal policy on the state of circulating capital in the corporate sector in Ukraine and in other countries. The article underlines conceptual approaches to improvement of the state tax policy with consideration of a necessity of formation of own financial resources for formation of circulating capital by subjects of the corporate sector. It justifies scientific and practical measures on reduction of the tax load on the production capital, that is, on that part of the fixed and circulating capital, which regularly and directly participates in creation of the added value. It offers a list of tax privileges for subjects of the corporate sector that direct profit into accumulation of the own capital base, including in the part of increase of the circulating capital. Realisation of the proposed recommendations should facilitate fast accumulation of financial resources for further formation of the circulating capital in the corporate sector, since this is an indispensable condition of high efficiency of corporate finance and economic activity in general.

Suggested Citation

  • Paranchuk Stepan V. & Chubka Olha M., 2014. "Fiscal Policy Impact on the State of Circulating Capital in the Corporate Sector," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 2, pages 332-335.
  • Handle: RePEc:idp:bizinf:y:2014:i:2:p:332_335

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