| Economics | Socium | Environment |
|---|---|---|
Environmental Economics and Sustainable Development, 2018, 1–2 (20–21): 67-72
UDC 330.1 : 630.23
DOI: https://doi.org/10.37100/2616-7689/2018/1-2(21-22)/13
Igor Lytsur
Dr. Sci. (Econ.), Professor,
Department of Sustainable Development Methodology of the
Public Institution «Institute of Environmental Economics and Sustainable Development of the
National Academy of Sciences of Ukraine»
ORCID: https://orcid.org/0000-0002-3867-0734
Anatoliy Karpuk
Dr. Sci. (Econ.), Professor,
National University of Life and
Environmental Sciences of Ukraine, Kyiv
ORCID: https://orcid.org/0000-0003-2920-8131
MECHANISM OF FISCHAL REGULATION OF FORESTRY
Abstract: The modern state and ways of features of fiscal regulation mechanism of forestry is investigated. Scientific-theoretical principles of its effect to provision of balanced development of forestry in the system of nature management fiscal policy are justified. Conceptual framework of fiscal regulation mechanism, taking into consideration international experience functioning is examined. Key words: fiscal regulation, forest operation, forest resources, tax burden.
Language version: Ukrainian
References
1. Bardas, V.M., & Holian, V.A. (2013). Fiskalne rehuliuvannia pryrodokorystuvannia v umovakh pohlyblennia instytutsionalnykh peretvoren: vybir priorytetiv ta instrumentiv [Fiscal regulation of natural resources in the context of deepening of institutional transformations: the choice of priorities and tools]. Ekonomichni nauky (Seriia «Ekonomichna teoriia ta ekonomichna istoriia»), 10, 55–64 [in Ukrainian].
2. Morozov, S., & Shkaraputa, L. (2000). Slovnyk inozemnykh sliv [Dictionary of foreign words]. Kyiv: Naukova dumka [in Ukrainian].
3. Majburov, I., & Sokolovskaja, A. (2011). Teorija nalogooblozhenija. Prodvinutyj kurs: [dlja magistrantov, obuchajushhihsja po special'nostjam «Finansy i kredit», «Buhgalterskij uchet, analiz i audit»] [The theory of taxation. Advanced course: [for undergraduate students studying in the fields of Finance and Credit, Accounting, Analysis and Audit]]. Moskva: Yunyty-Dana [in Russian].
4. Dornbush, R., & Fisher, S. (1996). Makroekonomika [Macroeconomics] (perevod z anhliiskoi). Kyiv: Osnovy [in Ukrainian].
5. Veremchuk, D.V., & Riabushka, L.B. Biudzhetno-podatkova polityka v konteksti ekonomichnoho rozvytku [Budget and tax policy in the context of economic development]. Pervaia Mezhdunar. nauch.-prakt. konf. «Problemы formyrovanyia novoi эkonomyky XXI veka» (19 dekabria 2008 h.). Retrieved from http://www.confcontact.com/2008dec/2_ryabushka.php [in Ukrainian].
6. Taranhul, V.I. (2012). Biudzhetno-podatkovyi mekhanizm u systemi finansovoho stymuliuvannia rozvytku rehioniv [Budget and tax mechanism in the system of financial incentives for the development of regions]. Scientific Herald of the National University of the State Tax Service of Ukraine (Economics, Law), 4, 74–81 [in Ukrainian].
7. Kirichenko, A.V. (2012). Biudzhetno-podatkove rehuliuvannia rozvytku ahropromyslovoho vyrobnytstva Ukrainy [Budget and tax regulation of development of agro-industrial production in Ukraine]. Kyiv: KOMPRYNT [in Ukrainian].
8. Veklich, O.O. Jekonomicheskie protivorechija sovremennogo prirodopol'zovanija [Economic contradictions of modern nature management]. Doctoral dissertation. Kyiv [in Russian].
9. Paientko, T.V. (2011). Instrumenty fiskalnoho rehuliuvannia finansovykh potokiv [Tools for fiscal regulation of financial flows]. Efektyvna ekonomika: elektr. nauk. fakh. Vydannia, 8. Retrieved from http://www.economy.nayka.com.ua/?op=1&z=659 [in Ukrainian].
10. Chernychko, T.V. (2004). Biudzhetno-podatkove rehuliuvannia v umovakh transformatsiinykh zmin v ekonomitsi Ukrainy [Budgetary and tax regulation in the conditions of transformational changes in the economy of Ukraine]. PhD dissertation. Lvov [in Ukrainian].
Article publication date: 2018
Date of online version: 2018
UDC 330.1 : 630.23
DOI: https://doi.org/10.37100/2616-7689/2018/1-2(21-22)/13
Igor Lytsur
Dr. Sci. (Econ.), Professor,
Department of Sustainable Development Methodology of the
Public Institution «Institute of Environmental Economics and Sustainable Development of the
National Academy of Sciences of Ukraine»
ORCID: https://orcid.org/0000-0002-3867-0734
Anatoliy Karpuk
Dr. Sci. (Econ.), Professor,
National University of Life and
Environmental Sciences of Ukraine, Kyiv
ORCID: https://orcid.org/0000-0003-2920-8131
MECHANISM OF FISCHAL REGULATION OF FORESTRY
Abstract: The modern state and ways of features of fiscal regulation mechanism of forestry is investigated. Scientific-theoretical principles of its effect to provision of balanced development of forestry in the system of nature management fiscal policy are justified. Conceptual framework of fiscal regulation mechanism, taking into consideration international experience functioning is examined. Key words: fiscal regulation, forest operation, forest resources, tax burden.
Language version: Ukrainian
References
1. Bardas, V.M., & Holian, V.A. (2013). Fiskalne rehuliuvannia pryrodokorystuvannia v umovakh pohlyblennia instytutsionalnykh peretvoren: vybir priorytetiv ta instrumentiv [Fiscal regulation of natural resources in the context of deepening of institutional transformations: the choice of priorities and tools]. Ekonomichni nauky (Seriia «Ekonomichna teoriia ta ekonomichna istoriia»), 10, 55–64 [in Ukrainian].
2. Morozov, S., & Shkaraputa, L. (2000). Slovnyk inozemnykh sliv [Dictionary of foreign words]. Kyiv: Naukova dumka [in Ukrainian].
3. Majburov, I., & Sokolovskaja, A. (2011). Teorija nalogooblozhenija. Prodvinutyj kurs: [dlja magistrantov, obuchajushhihsja po special'nostjam «Finansy i kredit», «Buhgalterskij uchet, analiz i audit»] [The theory of taxation. Advanced course: [for undergraduate students studying in the fields of Finance and Credit, Accounting, Analysis and Audit]]. Moskva: Yunyty-Dana [in Russian].
4. Dornbush, R., & Fisher, S. (1996). Makroekonomika [Macroeconomics] (perevod z anhliiskoi). Kyiv: Osnovy [in Ukrainian].
5. Veremchuk, D.V., & Riabushka, L.B. Biudzhetno-podatkova polityka v konteksti ekonomichnoho rozvytku [Budget and tax policy in the context of economic development]. Pervaia Mezhdunar. nauch.-prakt. konf. «Problemы formyrovanyia novoi эkonomyky XXI veka» (19 dekabria 2008 h.). Retrieved from http://www.confcontact.com/2008dec/2_ryabushka.php [in Ukrainian].
6. Taranhul, V.I. (2012). Biudzhetno-podatkovyi mekhanizm u systemi finansovoho stymuliuvannia rozvytku rehioniv [Budget and tax mechanism in the system of financial incentives for the development of regions]. Scientific Herald of the National University of the State Tax Service of Ukraine (Economics, Law), 4, 74–81 [in Ukrainian].
7. Kirichenko, A.V. (2012). Biudzhetno-podatkove rehuliuvannia rozvytku ahropromyslovoho vyrobnytstva Ukrainy [Budget and tax regulation of development of agro-industrial production in Ukraine]. Kyiv: KOMPRYNT [in Ukrainian].
8. Veklich, O.O. Jekonomicheskie protivorechija sovremennogo prirodopol'zovanija [Economic contradictions of modern nature management]. Doctoral dissertation. Kyiv [in Russian].
9. Paientko, T.V. (2011). Instrumenty fiskalnoho rehuliuvannia finansovykh potokiv [Tools for fiscal regulation of financial flows]. Efektyvna ekonomika: elektr. nauk. fakh. Vydannia, 8. Retrieved from http://www.economy.nayka.com.ua/?op=1&z=659 [in Ukrainian].
10. Chernychko, T.V. (2004). Biudzhetno-podatkove rehuliuvannia v umovakh transformatsiinykh zmin v ekonomitsi Ukrainy [Budgetary and tax regulation in the conditions of transformational changes in the economy of Ukraine]. PhD dissertation. Lvov [in Ukrainian].
Article publication date: 2018
Date of online version: 2018