Modern featues of tax regulation of technological development of economy of Ukraine

Inna A. Shovkun

Abstract


This article represents the investigation of qualitative characteristics of influence of tax factors on technological development and structural shifts in economy of Ukraine. The level of tax burden of the basic branches of a national economy is estimated and the comparative analysis of its distribution in a context of supporting opportunities of technological modernisation of manufacture is carried out. Tendencies of change of tax burden structure both in conditions of economic growth of 2001-2008, and in conditions of global crisis and at a stage of overcoming its consequences from the end of 2008 to 2010 are analysed. The findings about unevenness of the inter-branch sharing of the tax burden, defining structure of the distribution financial resource reproduction and bring about technological degradation of the economy are motivated. Methods of fiscal regulation of innovative - technological processes in the economy, which were realized during the reform of the tax system and the entry into force of the Tax Code of Ukraine since 2011 are described.

Keywords


tax burden; added cost; innovative development of the economy; technological structure of the economy

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"Business Systems & Economics" ISSN online 2029-8234