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Загальна кількість знайдених документів : 3 Представлено документи з 1 до 3 |
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| 1. | 
Chervinska O. Boris Poplavsky and Eugeniy Malaniuk: typology of expatriation as an aspect of cultural allotropy [Електронний ресурс] / O. Chervinska, Y. Vilchanska // Питання літературознавства. - 2016. - Вип. 94. - С. 215-225. - Режим доступу: http://nbuv.gov.ua/UJRN/Pl_2016_94_17 | ||
| 2. | 
Alieksieiev I. Monitoring of tax and non-tax flows [Електронний ресурс] / I. Alieksieiev, S. Paranchuk, O. Chervinska // Economics, entrepreneurship, management. - 2020. - Vol. 7, Num. 1. - С. 1-9. - Режим доступу: http://nbuv.gov.ua/UJRN/EEM_2020_7_1_3 The filling of budgets at all levels is crucial for the implementation of national and regional programs of socio-economic development. Tax and non-tax revenues are exactly the fillers. A key source of revenue for the budget system was and remains tax revenue. However, the worldwide taxation practice shows that budgetary entities are primarily failing to fulfill their obligations. The fraud of taxpayers makes it necessary to retain special fiscal bodies, which are responsible for controlling the amount and timeliness of taxes, both legal and private persons. The problem of tax revenue is a problem in all countries, but it is very acute in Ukraine. An important component of the problem is identifying tax arrears and ensuring that debtors make payments to the budget system. The solution to this problem should be based on the domestic tax policy and the methods set out therein to ensure tax revenues to the budget system. It is generally accepted that tax compliance requires external control and audit of taxpayers. Control is a necessary tool not only to determine the correctness of tax charges, but also to stimulate their timely implementation. Monitoring has been and remains an important aspect of tax policy implementation, ant it is quite voluminous by its functions. It is stated that in addition to keeping track of planned figures for tax and non-tax payments to budgets, monitoring should also address the effectiveness of taxation methods used. Monitoring will only be effective if researchers and practitioners of the State Fiscal Service (SFS) receive answers to key questions of taxation and budgeting at all levels. Purpose of the work is to study the dynamics of payment of taxes, levies, payments, which is an important result of all tax activities, including the SFS measures to monitor the status of tax and non-tax (financial) flows, first and foremost, the tax additional charges. An analysis of the publications of the results of the research showed that the problem of tax charges is not given enough attention. It is obvious that the flow of additional tax charges, which is not actually too large today, is not so interesting to researchers and, as evidenced by tax practice, also to fiscal practitioners. Instead, given the large size of the shadow economy, tax evasion through optimization schemes, due to the occurrence of tax arrears due to the improper performance of contractual obligations, should be considered as a potentially significant flow of additional tax charges. The above identified the hypothesis of the study of the problem and its solution in the process of monitoring tax and non-tax flows. The research methodology for this hypothesis is to find the reasons that lead to the need to calculate the amount and payment of tax charges by the entity, as well as to determine the stages of monitoring. The study of the first of the stages of monitoring tax and non-tax flows, including the flow of tax charges, is the content of this publication. The statistical method, as well as the methods of analysis, synthesis and generalization, were used for this purpose. Analysis of tax and non-tax revenues (payments) to ensure the formation of state and local budgets is made. Structure of actual revenues and expenditures of general and special funds of the state budget of Ukraine is calculated and analyzed. An undulating nature of shares of tax flows in the total amount of consolidated budget revenues is noted. Weights of tax and non-tax flows in the consolidated budget of Ukraine for the studied period 2014 - 2018 are compared. It is recorded that the taxation system in Ukraine is constantly influenced by reform initiatives. Changes in the composition of governments lead to transformations of the taxation system. Tax rates are changed most often and it reflects the interests of those financial and industrial groups that control the government. In addition, from time to time there are requests from the public for introduction or cancellation of certain taxes, changes in preferential taxation regimes, control of accrual correctness, completeness and timeliness of payment by taxes, levies or payments.The filling of budgets at all levels is crucial for the implementation of national and regional programs of socio-economic development. Tax and non-tax revenues are exactly the fillers. A key source of revenue for the budget system was and remains tax revenue. However, the worldwide taxation practice shows that budgetary entities are primarily failing to fulfill their obligations. The fraud of taxpayers makes it necessary to retain special fiscal bodies, which are responsible for controlling the amount and timeliness of taxes, both legal and private persons. The problem of tax revenue is a problem in all countries, but it is very acute in Ukraine. An important component of the problem is identifying tax arrears and ensuring that debtors make payments to the budget system. The solution to this problem should be based on the domestic tax policy and the methods set out therein to ensure tax revenues to the budget system. It is generally accepted that tax compliance requires external control and audit of taxpayers. Control is a necessary tool not only to determine the correctness of tax charges, but also to stimulate their timely implementation. Monitoring has been and remains an important aspect of tax policy implementation, ant it is quite voluminous by its functions. It is stated that in addition to keeping track of planned figures for tax and non-tax payments to budgets, monitoring should also address the effectiveness of taxation methods used. Monitoring will only be effective if researchers and practitioners of the State Fiscal Service (SFS) receive answers to key questions of taxation and budgeting at all levels. Purpose of the work is to study the dynamics of payment of taxes, levies, payments, which is an important result of all tax activities, including the SFS measures to monitor the status of tax and non-tax (financial) flows, first and foremost, the tax additional charges. An analysis of the publications of the results of the research showed that the problem of tax charges is not given enough attention. It is obvious that the flow of additional tax charges, which is not actually too large today, is not so interesting to researchers and, as evidenced by tax practice, also to fiscal practitioners. Instead, given the large size of the shadow economy, tax evasion through optimization schemes, due to the occurrence of tax arrears due to the improper performance of contractual obligations, should be considered as a potentially significant flow of additional tax charges. The above identified the hypothesis of the study of the problem and its solution in the process of monitoring tax and non-tax flows. The research methodology for this hypothesis is to find the reasons that lead to the need to calculate the amount and payment of tax charges by the entity, as well as to determine the stages of monitoring. The study of the first of the stages of monitoring tax and non-tax flows, including the flow of tax charges, is the content of this publication. The statistical method, as well as the methods of analysis, synthesis and generalization, were used for this purpose. Analysis of tax and non-tax revenues (payments) to ensure the formation of state and local budgets is made. Structure of actual revenues and expenditures of general and special funds of the state budget of Ukraine is calculated and analyzed. An undulating nature of shares of tax flows in the total amount of consolidated budget revenues is noted. Weights of tax and non-tax flows in the consolidated budget of Ukraine for the studied period 2014 - 2018 are compared. It is recorded that the taxation system in Ukraine is constantly influenced by reform initiatives. Changes in the composition of governments lead to transformations of the taxation system. Tax rates are changed most often and it reflects the interests of those financial and industrial groups that control the government. In addition, from time to time there are requests from the public for introduction or cancellation of certain taxes, changes in preferential taxation regimes, control of accrual correctness, completeness and timeliness of payment by taxes, levies or payments. | ||
| 3. |
Dranenko G. Accueillir l’Autre dans sa langue. La traduction comme dispositif de médiation [Електронний ресурс] / G. Dranenko, O. Chervinska // Питання літературознавства. - 2021. - Вип. 103. - С. 7-25. - Режим доступу: http://nbuv.gov.ua/UJRN/Pl_2021_103_3 | ||
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