Кафедра фінансів, банківської справи та страхування

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Перегляд Кафедра фінансів, банківської справи та страхування по Автор "Barabash Lesia"
  • Матеріал
    Improvement of tax policy within the harmonization of the tax system of Ukraine
    (Ostrava: Tuculart Edition, 2022) Барабаш Л.В. ; Barabash Lesia
    The article considers the essence and modern conditions of tax policy functioning in Ukraine and the directions of its optimization in the context of harmonization of the tax system are offered. The formation of the author’s vision of the economic essence of tax policy was carried out on the basis of analysis of scientific opinion of scientists from different countries, as well as the official interpretation using the dialectical method. With the help of a group of analytical methods, the conditions for the functioning of Ukraine’s tax policy in pre-war and wartime were assessed. The use of abstract-logical method contributed to the generalization of key objectives of tax policy in the future and outline areas for its optimization. Based on the results obtained, in connection with the changing economic environment of the country, the need to develop a new model of tax policy, taking into account the demands of tax participants and budget needs, which would be an effective complement to the tax system.
  • Матеріал
    Strengthening the Financial Components of State Regulation of Agricultural Production in Ukraine
    (Granada, Spain, 2020) Барабаш Л.В. ; Barabash Lesia ; Osipova Alla ; Korman Irina ; Olyadnichuk Natalia ; Froter Oksana
    State regulation of agricultural production is an essential component of state financial and economic mechanisms, due to the importance of the agricultural sector as a basic source of food security. However, for the purposes of state regulation of this industry, Ukraine has followed the other way from developed countries, as direct government financial support was directed not to medium and small agricultural formations, but to large enterprises and agricultural holdings. As a result of such a regulatory policy, Ukraine is currently experiencing a deterioration in the quality of land, declining quality of agricultural products, misbalance in the development of agricultural production, rising unemployment and impoverishment in rural areas. As a result, Ukraine's agricultural sector is unattractive to investors, which hinders its harmonious and sustainable development. The analysis of the functioning of the current system of state regulation of agricultural production testified to its inefficiency and the need to find areas for improvement. Therefore, attention was drawn to the need to activate the financial levers to stimulate the development of agricultural production, in particular its small forms: personal farms, farms and more. To increase interest and the level of efficiency of state regulation of agricultural production, a combined mechanism of state regulation of small agricultural producers, based on the use of products of financial components such as lending, insurance and taxation.
  • Матеріал
    ТРЕНДИ ГАРМОНІЗАЦІЇ ПОДАТКОВОЇ СИСТЕМИ УКРАЇНИ В РЕАЛІЯХ VUCA-СВІТУ
    (КНЕУ, 2021) Барабаш Л.В. ; Barabash L.V. ; Barabash Lesia
    В умовах vuca-світу постає потреба захисту платників податків і, відповідно, гармонізації податкової системи України, що необхідна, виходячи з умов її побудови: на постсоціалісту модель було накладено досвід країн ближнього зарубіжжя без врахування національних особливостей і потреб платників. Відтак наразі можна виокремити три групи факторів, що в подальшому формують актуальні тренди гармонізації: поведінкові, економічні й організаційні.