№ 1/2014

№ 1/2014

Fìnansi Ukr. 2014 (1): 105–122

ПОДАТКОВА ПОЛІТИКА

ЄФИМЕНКО Тетяна Іванівна¹

¹ДННУ “Академія фінансового управління”
OrcID ID : https://orcid.org/0000-0002-9163-3959

Актуальні питання сучасних стратегій реформування податкових систем

Розглянуто теоретичні засади та механізми стратегій реформування податкових систем. Визначено напрями антикризового фіскального регулювання в умовах відновлення фінансової стійкості. Сформульовано пропозиції щодо подальшого вдосконалення податкової системи.

Ключові слова: державні фінанси, податкова система, стратегія реформ, економічне зростання, фіскальна політика, антикризове регулювання.

JEL: H20, H21, H30

Єфименко Т. І. Актуальні питання сучасних стратегій реформування податкових систем / Т. І. Єфименко // Фінанси України. - 2014. - № 1. - C. 105-122.

Оригінал cтатті англійською мовою (cтор. 105 - 122)

Завантажити

Завантажень : 690

1. Aktualny problemy razvitiya nalogovoi sistemy Rossiyi v pervom desyatiletiyi XXI veka [Current Problems of Russia’s Tax System Development in the first decade of the XXI century]. Monograph. /ed. by L. I. Goncharenko./ 2nd ed. (revised). Moscow: Financial University, 2012. 316 p. (rus)
2. Arrow K. J. Collective Choice and Individual Values. (Preface to Russian edition and ed. by F. T. Aleskerov). Moscow: Publishing House of National Research University — Higher School of Economics, 2004. 204 p.
3. Bergson A. A. Reformulation of Certain Aspects of Welfare Economics /А. Bergson//. The Quarterly Journal of Economics. 1938. Vol. 52, No. 2. Pp. 310-334. Available at: darp.lse.ap.uk/papersdb/Bergson_QJE38.pdf.
4. Buchanan J. M. The Collected Works. Constitutional Political Economy. The Calculus of Consent. The Limits of Liberty /J. M. Buchanan// Nobel Prize Winners in Economics. Vol. 1. Economy Initiatives Fund. Moscow: Taurus Alpha. 1997. 560 p.
5. Chukhno A. A. Ekonomichna teoriya u 2 tomakh. [Economic theory in 2 volumes]. Kyiv: State Educational and Scientific Institution. Academy of Financial Management, 2010. (ukr)
6. Efimenko T. I. Podatky v instytutsiyniy systemi suchasnoyi ekonomiky [Taxes in the Institutional System of Modern Economics]. Academy of Sciences of Ukraine, Institute for Economics and Forecasting. Kyiv, 2011. 688 p. (ukr)
7. Gluschenko V. V. Gosudarstvologiya i pravologiya (nauka pro gosudarstvo i pravo — obschaya teoriya gosudarstva i prava): krizisologiya gosudarstva, gosudarstvennoye antikrizisnoye upravleniye [Stateology and Rightology (Science about the State and the Right — General Theory of the State and Right: Crisisology of the State, State Crisis Management] Moscow: IP Gluschenko V. V., 2012. 116 p. (rus)
8. Greenberg R. S. Sredi riskov i shansov: sbornik [Among Risks and Chances. Collected Works]. RAS Institute of Economics. Moscow, 2008. 429 p.
9. Grossman P. Government and Economic Growth: A Non-linear Relationship. /P. Grossman// Public Choice. 1988. Vol. 56. Pp. 193—200.
10. Heyets V. M. Suspilstvo, derzhava, ekonomika: femenologiya vzayemodii ta rozvytku [Society, State, Economy: Phenomenology of Interaction and Development]. Academy of Sciences of Ukraine, Institute for Economics and Forecasting. Kyiv, 2009. 864 p.
11. J. von Neumann. Theory of Games and Economic Behaviour. /J. von Neumann, O. Morgenstern/. (Russian translation edited and amended by Vorobyev N. N.). Moscow: Science, 1970. 708 p.
12. Keynes J. M. The General Theory of Employment, Interest and Money. (Russian translation by Lyubimov N. N.) Moscow: Helios ARV, 2012. 352 p.
13. Musgrave Р. Public Finance in Theory and Practice. /Р. Musgrave, P. Musgrave/. (Russian translation). Moscow: Business-Atlas, 2009. 716 p.
14. Myrdal G. The Political Element in the Development of Economic Theory. /G. Myrdal. New Jersey/. Transaction Publishers, 2004. 298 p.
15. OECD. Revenue Statistics — Comparative Tables. Available at: stats.oecd.org/Index.aspx?DataSetCode=REV#.
16. On Domestic and Foreign Situation of Ukraine in 2013: Annual Address of the President of Ukraine to the Verkhovna Rada of Ukraine. Kyiv: National Institute for Strategic Studies, 2013. 576 p. (ukr)
17. On Social Dialogue in Ukraine: the Law of Ukraine dated 23.12.2010, No. 2862-VI [E-resource]. — Available at: zakon2.rada.gov.ua/laws/show/2862—17.
18. Pareto V. Compendium of General Sociology. (Russian translation by A. A. Zolotova; ed. by M. S. Kovalyova; scientific consultant N. A. Makashova. State University — Higher School of Economics. 2nd ed). Moscow: Publishing House of National Research University — Higher School of Economics, 2008. 511 p.
19. Polterovich V. M. Elementy teoriyi reform [Elements of Reform Theory]. Moscow: Ekonomika, 2007. 447 pp. (rus)
20. Sandler T. The Economic Concepts for the Social Sciences / T. Sandler/ (Russian translation) Moscow: Ves Mir Publishers, 2006. 376 p.
21. Scully G. W. What is the Optimal Size of Government in the United States? /G. W. Scully// NCPA Policy Report. 1994. No. 188, 17 p.
22. Starr R. M. General Equilibrium Theory: An Introduction. 2nd ed. Cambridge: Cambridge University Press, 1997. 378 p.
23. Sukharev О. P., Sukharev O. S. Zakon Wagnera i modeli razvitiya ekonomiky [Wagner’s Law and Economy Development Model] /Sukharev O. S., Nekhoroshev V. V.// The Economic Analysis: Theory and Practice, 2011. No. 21 (228). Pp. 2—10. (rus)
24. Yevstigneeva L. P. Ekonomika kak sinergeticheskaya sistema [Economics as a synergetic system]. /Yevstigneeva L. P., Yevstigneev R. N. 2nd ed./ Moscow: Librokom book house, 2012. 272 p. (rus)