Tax Forecasting as Part of a Macro Financial Controlling System - the Case of Ukraine

• Autorzy: Tetiana Paientko , Kateryna Proskura

Warianty tytułu

Prognozowanie podatków jako część systemu kontroli makrofinansowej na przykładzie Ukrainy

• Języki publikacji: EN

Abstrakty

EN

The current system of forecasting and tax planning in Ukraine is oriented to the needs of the government, its goal being to calculate the desired amounts of tax revenue. Fiscal authorities apply administrative pressure on businesses to implement tax plans. In Ukraine, tax forecasting is a process that is focused on achieving short-term goals without taking into account the impact of such actions on the future economic environment, therefore negatively affecting the quality of forecasts. The aim of this article is to justify the directions of tax forecasting improvement in the macro financial controlling system. Elements of tax forecasting and the planning system are examined. The main methods of tax forecasting that are applied by the Ministry of Finance of Ukraine are analyzed. The need to improve the methodology for tax forecasting, taking into account the expectations of economic agents, is proved. Tools and criteria for effective tax planning and forecasting in Ukraine for controlling bases are developed. (original abstract)

Obecny system prognozowania i planowania podatków na Ukrainie jest zorientowany jedynie na potrzeby rządu, który stosuje presję administracyjną podczas wdrażania podatków i nie uwzględnia oczekiwań podmiotów gospodarczych. Problemem prognozowania podatkowego jest również fakt, że proces ten koncentruje się na osiąganiu celów krótkoterminowych, a nie uwzględnia wpływu działań podatkowych na środowisko gospodarcze w przyszłości. Celem artykułu jest próba wytyczenia takich kierunków prognozowania i planowania podatkowego, które uwzględnią oczekiwania podmiotów gospodarczych na Ukrainie. W artykule poddano analizie metody stosowane przez Ministerstwo Finansów Ukrainy. Podjęto próbę opracowania narzędzi i kryteriów skutecznego planowania i prognozowania podatkowego oraz zasad regulowania kontroli podatkowej. (abstrakt oryginalny)

Słowa kluczowe

EN

Taxes; Forecasting; Tax audit; Business entity

PL

Podatki; Prognozowanie; Kontrola podatkowa; Podmioty gospodarcze

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2017
• Tom: 93
• Numer: nr 149
• Strony: 149--162

Twórcy

autor

Tetiana Paientko

• Kyiv National Economic University named after Vadym Hetman

autor

Kateryna Proskura

• Kyiv National Economic University named after Vadym Hetman

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Identyfikatory

DOI

10.5604/01.3001.0010.3194