Друковані видання

Permanent URI for this collection

https://dspace.pdau.edu.ua/handle/123456789/5104

Browse

Browsing Друковані видання by Subject "economic security of the state"

Now showing 1 - 2 of 2
  • No Thumbnail Available
    Publication
    Reform of the simplified taxation system as a key and highly debated aspect of tax reform in Ukraine
    (Periodyk Naukowy Akademii Polonijnej, Częstochowa, 2025) Kolomiiets, P. V.; Коломієць, Павло Віталійович
    The article considers the current challenges of ensuring the economic and tax security of Ukraine in the conditions of martial law, which has been in effect since February 24, 2022. The author emphasizes that the economic security of the state is inextricably linked to tax security, because taxes and fees, in particular from small and medium-sized businesses, are key sources of financing the security needs of the state. It is noted that the current regulatory and legal framework in the field of economic security is mainly declarative in nature and does not contain clear mechanisms for implementing tax security. Particular attention is paid to the simplified taxation system, which in modern conditions, in the author's opinion, poses a threat to tax security, as it contributes to incomplete tax revenue to the budget. The work justifies the need to revise the principles of functioning of this system, and its complete removal from tax legislation. The author emphasizes the importance of a comprehensive approach to improving tax policy both in wartime and during the period of post-war reconstruction of the country. The focus of the study is on finding ways to achieve a balance between supporting entrepre- neurship and ensuring stable revenues to budgets of all levels as the basis of national security. in a broad sense.
  • Thumbnail Image
    Publication
    Simplified taxation system: a retrospective of causal relations of threats to Ukraine’s tax security
    (Baltic Journal of Legal and Social Sciences, 2025-08-13) Kolomiiets, P. V.; Коломієць, Павло Віталійович
    The Constitution of Ukraine regulates only one, single taxation system. The Constitution of Ukraine does not mention the plurality of taxation systems. However, by the Decree of the President of Ukraine dated 03.07.1998 No. 727/98, another taxation system was introduced – a simplified one, which was intended to facilitate business, in particular for small and medium-sized businesses. At the same time, in modern conditions, the simplified taxation system raises concerns about its impact on the tax security of the state. Tax security is a component of the country's economic security and provides for timely, full and stable receipt of tax payments to budgets of all levels. However, there is an opinion that the current mechanisms for the functioning of the simplified taxation system create certain gaps in the taxation system, which may contribute to tax evasion, reduce fiscal efficiency and threaten the stability of the budget system. In this regard, the need for a systematic review of the principles of the functioning of the simplified taxation system is becoming more urgent in order to ensure its compliance with the principles of tax security, which may include reforming or even eliminating this system.