Notice bibliographique
Résumé
Introduction. Given the deepening disparities in the economic and social system of the state, political confrontations, resulting in imbalances in public finances and increased debt risks, the tax component should be the basis for the formation of budgetary resources of the state. State revenues determine the social and economic level of development of regions and countries, as well as financial support of the population. Looking at this, the main task of the state is to balance its revenues with expenditures. Since a significant excess of expenditures over revenues lead to an economic crisis, rising public debt, the budget deficit of others. The tax component is the basis for the formation of state budget resources in an unstable fiscal space. This is an important link that contributes to the development of social and economic relations and requires constant monitoring. Methods. The study uses the fundamental provisions of economic theory, tax theory, as well as studies of domestic and foreign scholars. General scientific principles of conducting complex scientific researches were used to solve the set tasks. In the process of research a number of general scientific methods were used, in particular: analogies, logical generalization and system analysis. Results. Based on the selected problems, the foreign experience of such countries as the USA, Germany, Canada, France, Japan, Australia, Great Britain and Italy was studied, on the basis of which the prospects of improving the collection of taxes and fees in Ukraine were singled out. Discussion. In order to solve the problems of collecting taxes and fees, it is necessary to: gradually shift the fiscal burden towards direct taxes, which will be a direct result of increasing the dependence of public authorities on the economic development of the territory; the preservation of the current rather high role of intergovernmental transfers is a consequence of the strong differentiation of regions according to the level of social and economic development and the objective necessity in modern conditions; competition between regions should, first of all, be carried out at the expense of formation of a favourable business environment: improvement of investment climate, development of infrastructure, reduction of administrative barriers, instead of establishment of preferential tax regimes. Prospects for further research on the collection of taxes and fees may be to strengthen the study not only of the level of tax burden, but also the optimal combination of direct and indirect taxes. Keywords: taxes, tax system, budget, budget revenues.
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,000 | 0,000 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,000 | 0,000 |
| Études des sciences et des technologies | 0,000 | 0,000 |
| Communication savante | 0,000 | 0,000 |
| Science ouverte | 0,000 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,000 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,001 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».