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Title: Перешкоди в розвитку підприємницького середовища та інвестиційного клімату України
Other Titles: Problems for development of Ukraine’s enterprise environment and investment climate
Authors: Наконечна, Н.В.
Вінічук, М.В.
Nakonechna, N.V.
Vinichuk, M.V.
Keywords: податкові платежі
податкове навантаження
податкова політика
діловий клімат
tax payments
tax burden
tax policy
business climate
Issue Date: 2018
Publisher: ЛьвДУВС
Series/Report no.: Економічна;1
Abstract: Розглянуто перешкоди на шляху формування в Україні політичних, правових, економічних та інших умов, за яких розвиток вітчизняного підприємницького середовища та інвестиційного клімату має набути привабливого характеру. Роз’яснено значні ризики відмивання коштів, спричинені поширенням корупції та незаконної економічної діяльності. Tax policy in Ukraine often involves granting preferential treatment, which causes distortion of competition conditions and is a powerful incentive for the shadowing of economic relations. Today, Ukraine faces significant money laundering risks, due to corruption and illegal economic activity, including fictitious entrepreneurship, tax evasion and fraud. In general, in the context of the problem of reducing the size of the shadow sector in Ukraine, it is necessary to continue the complex of reforms in the tax area, while the main attention should be paid to the following areas: 1) increasing transparency of taxation, proper control over the operations of public authorities; 2) the creation of a legal mechanism and infrastructure for combating the laundering of illegal funds and the return of illegally exported from Ukraine capital; 3) Strengthening governance in the public sector. Ukraine’s competitiveness rating is low. The indices clearly indicate what the state authorities should pay attention to. First of all, it is necessary to improve the quality of institutions, to increase the efficiency of financial markets, tax reform. For trade development, it is necessary to reduce non-tariff restrictions and simplify customs procedures. World experience confirms the key role of the state in the transformational stages of the development of society, in particular, when creating the foundation of the modern economic system of the West. For the introduction of systemic interaction between different branches of power to counteract the shadow economy the formation of optimal institutional infrastructure is important for Ukraine. The process of shadowing is influenced not only by economic but also by other spheres of social relations, in particular political, legal, cultural, and psychological. The structure of shadow economic activity is very complex and varied according to the criterion of «social danger». The links between the individual segments of the shadow economy, the mechanisms of its functioning, reflect the complex organizational form of its existence and development. They form a set of elements of the shadow economy system, whose action is directed against the official vector of economic development.
Description: Наконечна Н.В. Перешкоди в розвитку підприємницького середовища та інвестиційного клімату України / Н.В. Наконечна, М.В. Вынычук // Науковий вісник Львівського державного університету внутрішніх справ. Серія економічна. - 2018. - Випуск 1. - С. 90-96.
ISSN: 2311-844X
Appears in Collections:Наукові публікації

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