Demography and social economy, 2014, 2(22):34-43
doi: https://doi.org/10.15407/dse2014.02.034

M.I. Karlin
Doctor of Science (Economics), Professor, The Head of the Department of finances and taxation Lesya Ukrainka Eastern European National University

SOCIAL AND FISCAL STATE POLICY: THE PROBLEMS OF REGIONAL COORDINATION IN THE CONDITIONS OF A NEW GLOBALIZATION STAGE
Section: Socio-economic problems. Human development.
Language: Ukrainian
Abstract: The theoretical views on the category of «state fiscal policy» are analyzed in the paper; the influence of the modern fiscal policy of the Ukrainian state on the social component of the economic policy of our country is revealed, the ways of improving it, taking into consideration the European Union experience, are suggested, which will allow to stop the centrifugal tendencies in Ukraine. Ukraine has to change its fiscal policy essentially. The main aim of the policy must essentially become the expansion of rights of the regions concerned with formation and use of their budgets.
First of all, it is necessary to establish as a principle of the VAT distribution between the centre and regions of Ukraine the number of population of each region for improvement of fiscal relations in our country. Accordingly, each region has to contribute a share of the VAT to the State Budget of Ukraine. It must be proportional to the share of the population of each region in the population of Ukraine. At the same time the compensation of the VAT must be realized due to regional budget; that will limit the exporters’ wishes to get illegal compensation of the VAT.
Key words: social policy, fiscal policy, tax payment, costs, Ukraine, European Union.
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