Кафедра фінансів, банківської справи та страхування

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    Розвиток оподаткування доходів фізичних осіб в контексті еволюції податкової системи України
    (Умань, УНУС, 2023) Барабаш Л.В. ; Barabash L.V. ; Щербань С.А. ; Куліченко Р.В.
    Personal income taxation is one of the oldest segments of taxation. The classics of financial science substantiated various approaches to its functioning: as a means of collecting funds on the basis of progressive rates with disregard for the social status of the payer (A. Smith), by means of general taxation in order to increase the number of payers (P. Boisguilbert), by the proportional method to ensure equal conditions for all payers (F. Kene). And it was the proportional mechanism of personal income tax collection that gained popularity in the late twentieth century. In Ukraine, the personal income tax has been developing in sync with the development of the country’s tax system over seven stages of its development. The first stage, which lasted from 1991 to 1994, saw the separation of Ukraine’s tax system from the post-Soviet economic space by the adoption of the Law of Ukraine "On the Taxation System". At that time, income taxation was carried out by levying income tax at progressive rates within the provisions of the Decree of the Cabinet of Ministers of Ukraine "On Income Tax from Citizens". During the second stage of development of the tax system (1995–1999), the personal income tax was included in the list of national taxes, and the foundations for its administration were laid and the State Register of Individual Taxpayers was established as part of the tax's functioning. Between 2000 and 2010, the tax system was actively preparing for the implementation of the Tax Code, and the personal income tax was replaced by the personal income tax by the adoption of the law of the same name. There was also a shift from a progressive to a proportional tax rate scale. Over the next decade, during which two stages of tax system development were implemented, the main features of which were the reduction of the number of taxes and the formation of a tax management system, including in the electronic dimension, the personal income tax was amended by increasing the rate from 15 % to 18 %, clarifying the list of taxable income and categories of taxpayers. The last two stages of the tax system’s development – the sixth (2021–2022) and the seventh (2022 to the present day) – have been distinguished due to complex but different types of financial and economic preconditions that lead to rapid changes in taxation in the direction of strengthening the regulatory function of taxes. As for the personal income tax, only clarifying adjustments to the tax bases are being made within this segment. However, the necessary preconditions for the transition from a proportional to a progressive tax scale already exist.
  • Матеріал
    Емпіричні основи розвитку фінансового ринку
    (Умань, УНУС, 2023) Барабаш Л.В. ; Barabash L.V. ; Savchuk I.I. ; Савчук І.І.
    The financial market of today is one of the main components of the financial system of each state. By combining the money market and the capital market, it not only contributes to the formation of redistributive relations between the state and the population, but also ensures the interaction of domestic finances with the global financial system. The modern financial market is based on trade and exchange relations established by trade since the time before Christ. One of these was the Great Silk Road, which not only united Europe, the East and Asia in trade operations, but also contributed to the emergence of exchange and the formation of the concepts of "currency" and "currency exchange". At the same time, active trade served as a prerequisite for the development of production and competitiveness, which laid the foundations for the modern global financial market. There are five stages in the development of the financial market, each of which was driven by relevant drivers, supported by certain scientific hypotheses and optimal stabilisation recommendations. The first stage, covering the period from 1945 to 1957, was triggered by the conclusion of the Paris Treaty. Its rationale was the model (theory) of random walks, and its consequent effect was the creation of free trade zones. The second stage lasted from 1957 to 1970 and was caused by the collapse of the Bretton Woods system. Its peculiarities are explained by the efficient market hypothesis, and its stabilising effect was the creation of the European Monetary Union. The oil and stock market crises triggered the third stage of financial market development (1970-1990), and the cause-and-effect relationships were embodied in the theory of behavioural finance. The elimination of imbalances resulted in the creation of a system of national regulators. Between 1990 and 2004, new countries with different economic development were joining the EU. The coherent market hypothesis explained the causes of the financial crisis of this period, and its elimination was achieved through the delegation of authority. Since 2004, the next stage of financial market development has been going on, which is explained by the adaptive market hypothesis, whose stabilising moments have not yet been generalised.
  • Матеріал
    Акценти податкової реформи в Україні у повоєнний час
    (Житомир : Поліський національний університет, 2023) Барабаш Л.В.
  • Матеріал
    Цифровізація податкової системи: досвід ЄС і України
    (Запоріжжя : Запорізький національний університет, 2023) Барабаш Л.В.
  • Матеріал
    Агрострахування як інструмент управління ризиками в сучасних умовах господарювання
    (Warsaw, Poland, International Science Unity, 2023-11-17) Власюк Світлана Анатоліївна ; Vlasyuk, Svitlana A. ; Vlasiuk Svitlana ; Ясінський Олег Русланович