| id: | 29037 |
|---|---|
| Title: | Tax Policy Of The State As A Tool For International Trade Regulation |
| Authors: | Matviychuk L., Dotsenko I., Melnichuk O., Kolotii S., Pasichnyk O. |
| Keywords: | International trade, Foreign trade relations, Export-import operations, Tax policy, Tax instruments |
| Date of publication: | 2023-09-13 12:02:31 |
| Last changes: | 2023-09-13 12:02:31 |
| Year of publication: | 2023 |
| Summary: | The article deals with the problem of tax regulation of international trade. In the research the concept of "international trade" and factors affecting it were analyzed from theoretical perspectives. The authors also scrutinized the dynamics of the balance of payments of goods and services of Ukraine for the period 2021-2022. Besides, the dynamics of Ukraine’s foreign trade by geo¬graphical regions was the subject of analysis. The findings indicate that during the analyzed period, the export of ferrous and non-ferrous metals, mineral prod¬ucts, engineering products, chemical industry goods, etc. dropped significantly. Meanwhile, the share of exports of vegetable products, grain crops, fats and oil increased. Due to hostilities on the territory of industrial regions of Ukraine the country witnessed a decrease in the export of products of the metallurgical sector. This led to a shift in Ukraine's exports patterns showing an increase in exports of crops. It was determined that the development of Ukraine’s economy in the condi-tions of martial law requires elaboration of tools for regulating foreign economic activity. One of the key tools is the tax policy of the State. Tax policy is imple¬mented through the definition of taxation subjects and objects; elaborating princi¬ples, mechanisms of taxation; clarification of tax types and rates; introducing tax exemptions, quotas, tax discounts, special tax regimes, etc. Overall the article examines tariff and non-tariff instruments of international trade regulation. The impact of indirect taxes on international trade is also ana¬lyzed. Changes in tax legislation aimed at stabilizing international trade under martial law were considered in order to define and suggest a system of tax measures to stimulate the development of international trade. |
| URI: | http://sel.vtei.edu.ua/card.php?id=29037 |
| Publication type: | Стаття Scopus |
| Publication: | Digitalisation: Opportunities and Challenges for Business. 2023. Vol. 2. P. 292-300 |
| In the collections: | Публікація у Scopus/ Публікації в наукометричних базах даних/ Видання інших установ/ |
| Published by: | Адміністратор |
| File : 29037.pdf Size : 873076 byte Format : Adobe PDF Access : For all | |
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