TAX POLICY

PAIENTKO Tetiana ¹

¹Berlin University of Applied Sciences of Economics and Techniques (HTW)
OrcID ID : https://orcid.org/0000-0002-2962-308X

Taxes as incoming cash flow of the budget and instruments of fiscal regulation of economic development

Problems of formation of incoming cash flow of the budget are explored. Double nature of the taxes as a source of financial flow and a tool of their regulation is shown. Role of the VAT and income tax in formation of incoming cash flow of the budget are analyzed, strains in their charging are found.

Keywords:financial flows, income tax, VAT, institutional deformation

JEL: H21, H24, H26.

PAIENTKO T. . Taxes as incoming cash flow of the budget and instruments of fiscal regulation of economic development / T. . PAIENTKO // Фінанси України. - 2013. - № 2. - C. 46-58.