Стабільність оподаткування та її вплив на економічний розвиток держави

Abstract

Досліджено сутність і роль стабільності оподаткування у забезпеченні процесу економічного розвитку. Висвітлено основні теоретико-прикладні засади функціонування стабільності оподаткування. Наведено приклади порушення податкового законодавства, а також здійснено оцінку впливу діючої системи оподаткування на макрорівні. Окреслено основні тенденції діяльності держави в інвестиційно-інноваційній сфері, ключові цілі та завдання у контексті довгострокового розвитку національної економіки. Запропоновано основні напрями забезпечення стабільності оподаткування. Introduction. Numerous amendments in the system of legal process at taxation in Ukraine contradicts the main principle of stability of tax regulations and impacts both tax-payers and national socio-economic development. Additionally, the processes in taxation are accompanied with changes in political ideological, economic relations and the whole society that are complex hierarchic structure of communication between managerial bodies, business entities and individuals. It requires more substantial research of relevant problems in the sphere of stability of taxation and its influence upon national economic development. Purpose. The article aims to comprehensive research of main problems in stability of taxation, their origin, analysis of basic instruments to impose taxation stability as well as directions to update them. Results. The author investigated the nature and role of taxation stability in securing of economic development. There were highlighted the main theoretic and applied fundamentals of taxation stability. The issue contains the examples of tax regulations’ violations, assessment of valid tax regulations’ impacts on micro level. The main trends of governmental regulations within investment & innovations sphere, key objectives and tasks in long-term development of national economy were described. The author suggested the main directions to secure taxation stability. Conclusions. Inconsistency and fragmentariness of governmental policy in taxation, lack of financing of relevant problems, lack of scientific research in Ukraine, absence of organizational and financial support for innovative ventures, absence of efficient control after innovative activities and innovative policy management obstruct greatly the implementation of key directions of innovation development, which is stated in a number of legislative decrees.