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BUSINESS INFORM №10-2015

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58

Section: Finance, Money Circulation and Credit
UDC 336.02:336.76
Humenniy A. А.
Efficiency of the Mechanism for Implementing the Tax Potential of the Securities Market and the Ways of its Improvement (p. 359 - 366)

The purpose of the article is defined as a substantiation of essence of efficiency of a mechanism for implementing the tax capacity of the securities market, assessment of its fiscal and regulatory effectiveness, and the a substantiation of the ways of its improvement. It has been proved that efficiency of the mechanism for implementing the tax potential of the securities market must be analyzed in terms of two components – the fiscal and the regulatory. The article defines efficiency criteria for each component. The fiscal efficiency of the mechanism for implementing the tax potential of securities market was estimated on the basis of the fiscal efficiency of the special tax on operations with securities. The results of the conducted analysis showed that the number of payers of the tax specified as well as its income levels were small, which testifies to its low fiscal efficiency. The fiscal efficiency mechanism for implementing the tax potential of the securities market is closely linked to regulatory efficiency. Low regulatory efficiency will block up the fiscal efficiency. The article substantiates that the regulatory efficiency of the mechanism for implementing the tax potential of the securities market is also low. Ways of enhancing the efficiency of the mechanism for implementing the tax potential of the securities market have been substantiated. Among them: reduction of shadow economy and use of operations with securities in the schemes of minimizing taxes, as well as a return to the practice of taxation of operations with securities, with a justification of both the best rates and the mechanisms for payment of such tax.
Keywords: securities market, tax potential, fiscal efficiency, mechanism, regulatory efficiency
Fig.: 5. Tabl.: 4. Bibl.: 12.

Humenniy Anatoliy А. – Applicant, Department of Financial Markets, National University of State Tax Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08200, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Humenniy, Anatoliy А. (2015) “Efficiency of the Mechanism for Implementing the Tax Potential of the Securities Market and the Ways of its Improvement.” Business Inform 10:359–366.


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