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BUSINESS INFORM №9-2015

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45

Section: Finance, Money Circulation and Credit
UDC 336.148.143.01
Yenina A. O.
Issues of Interaction of Principles for Establishing Both Fiscal and Tax Systems when Implementing the Fiscal-Budget Policy (p. 282 - 288)

The article is aimed at studying the interaction of principles for establishing two interrelated systems: fiscal and taxation. It has been found that, in order to ensure effective implementation of fiscal policy, a harmonious performance of both fiscal and tax systems is required in the State. Principles for budget system, tax system and establishing tax legislation have been analyzed. The conducted analysis provided for consideration of: instability of both fiscal and budgetary rules; inconsistency of individual laws, their self-contradictory; difference in terminology, which raises a lot of questions and causes ambiguous interpretation of conceptual framework of legislation; an excessive fiscal direction; insufficiency of the enabling factors that would guarantee implementation of principles for both budget system and tax legislation.
Keywords: budget system, tax system, fiscal-budget policy, principles for establishing budget system, principles for establishing tax system, principles for establishing tax legislation
Fig.: 3. Bibl.: 10.

Yenina Anastasiia O. – Candidate of Sciences (Economics), Associate Professor, Department of Customs and Taxation, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainan
Downloads/views: 23

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Reference to this article:
Yenina, Anastasiia O. (2015) “Issues of Interaction of Principles for Establishing Both Fiscal and Tax Systems when Implementing the Fiscal-Budget Policy.” Business Inform 9:282–288.


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