Tax Policy of the State as a Tool for International Trade Regulation

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dc.contributor.authorMatviychuk, Lesia
dc.contributor.authorDotsenko, Inna
dc.contributor.authorMelnichuk, Oksana
dc.contributor.authorKolotii, Svitlana
dc.contributor.authorPasichnyk, Olena
dc.date.accessioned2024-07-26T10:34:52Z
dc.date.available2024-07-26T10:34:52Z
dc.date.issued2023
dc.description.abstractThe 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 geographical regions was the subject of analysis. The findings indicate that during the analyzed period, the export of ferrous and non-ferrous metals, mineral products, engineering products, chemical industry goods, etc. ropped 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 conditions 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 implemented through the definition of taxation subjects and objects; elaborating principles, 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 analyzed. Changes in tax legislation aimed at stabilizing international trade under martial lawwere considered in order to define and suggest a system of tax measures to stimulate the development of international trade.
dc.identifier.citationMatviychuk, L., Dotsenko, I., Melnichuk, O., Kolotii, S., Pasichnyk, O. Tax Policy of the State as a Tool for International Trade Regulation. Lecture Notes in Networks and Systems, 2023, 621 LNNS, pp. 292–300 (Scopus). URL: https://link.springer.com/chapter/10.1007/978-3-031-26956-1_29
dc.identifier.urihttps://elar.khmnu.edu.ua/handle/123456789/16594
dc.language.isouk
dc.publisherLecture Notes in Networks and Systems
dc.subjectinternational trade
dc.subjectforeign trade relations
dc.subjectexport-import operations
dc.subjecttax policy
dc.subjecttax instruments
dc.titleTax Policy of the State as a Tool for International Trade Regulation
dc.typeСтаття
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Кафедра фінансів, банківської справи, страхування та фондового ринку