{"title":"税收政策或随机扰动","authors":"Petro Khomyn","doi":"10.35774/ibo2023.01-02.007","DOIUrl":null,"url":null,"abstract":"Introduction. The chaotic attempts to reform the domestic taxation system have been called tax policy for some time. It seems that it was started by an attempt to join such a weighty Greek term. As a result, there was an inconsistency in the terminology, which to some extent veils the problems of taxation, so its deductive understanding has both scientific and practical significance, and is therefore relevant. Methods. The study of the outlined problem was carried out using the following methods: deduction, that is, a critical understanding of a number of publications by scientists who considered individual tax innovations under the aspect of fiscal policy and the synthesis of such information in order to substantiate its own understanding. The results. It is emphasized that stochastic and chaotic perturbations in taxation do not correspond to the essence of the definition of \"tax policy\". Argumentation that serves as confirmation of this thesis is given on specific examples. It is noted that the lack of theoretical justification for changes in tax policy, even with their partial rationality, turns into an unpredictable leveling of this positive. First of all, as a result of ignoring the limits of accounting, defined by the classic Y.-F. Sherom, since there is no proper relationship between this subject and tax policy, and fiscal innovations are not accompanied by synchronous accounting methodological support, so it has to be formed by trial and error. As a result, methodologically unmotivated sub-accounts are introduced, the use of which even creates additional conditions for falsification of monetary transactions for the payment of value added tax. The need to harmonize tax policy with classical taxation rules is emphasized. It is indicated that this is possible when the problems of tax policy will be in the center of attention of scientists. Discussion. In this area, one should look for promising ways to solve the problems of tax policy. And taking into account its complexity, it is worth listening first of all to the opinions of practicing accountants, and not to anonymous \"inventors\" of all kinds of complications, which are introduced without taking into account the laboriousness of accounting support for taxation and control over its reliability, and therefore do not lead to effective consequences.","PeriodicalId":486982,"journal":{"name":"Ìnstitut buhgaltersʹkogo oblìku, kontrolʹ ta analìz v umovah globalìzacìï","volume":"239 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"TAX POLICY OR STOCHASTIC PERTURBATIONS\",\"authors\":\"Petro Khomyn\",\"doi\":\"10.35774/ibo2023.01-02.007\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Introduction. The chaotic attempts to reform the domestic taxation system have been called tax policy for some time. It seems that it was started by an attempt to join such a weighty Greek term. As a result, there was an inconsistency in the terminology, which to some extent veils the problems of taxation, so its deductive understanding has both scientific and practical significance, and is therefore relevant. Methods. The study of the outlined problem was carried out using the following methods: deduction, that is, a critical understanding of a number of publications by scientists who considered individual tax innovations under the aspect of fiscal policy and the synthesis of such information in order to substantiate its own understanding. The results. It is emphasized that stochastic and chaotic perturbations in taxation do not correspond to the essence of the definition of \\\"tax policy\\\". Argumentation that serves as confirmation of this thesis is given on specific examples. It is noted that the lack of theoretical justification for changes in tax policy, even with their partial rationality, turns into an unpredictable leveling of this positive. First of all, as a result of ignoring the limits of accounting, defined by the classic Y.-F. Sherom, since there is no proper relationship between this subject and tax policy, and fiscal innovations are not accompanied by synchronous accounting methodological support, so it has to be formed by trial and error. As a result, methodologically unmotivated sub-accounts are introduced, the use of which even creates additional conditions for falsification of monetary transactions for the payment of value added tax. The need to harmonize tax policy with classical taxation rules is emphasized. It is indicated that this is possible when the problems of tax policy will be in the center of attention of scientists. Discussion. In this area, one should look for promising ways to solve the problems of tax policy. And taking into account its complexity, it is worth listening first of all to the opinions of practicing accountants, and not to anonymous \\\"inventors\\\" of all kinds of complications, which are introduced without taking into account the laboriousness of accounting support for taxation and control over its reliability, and therefore do not lead to effective consequences.\",\"PeriodicalId\":486982,\"journal\":{\"name\":\"Ìnstitut buhgaltersʹkogo oblìku, kontrolʹ ta analìz v umovah globalìzacìï\",\"volume\":\"239 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-06-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Ìnstitut buhgaltersʹkogo oblìku, kontrolʹ ta analìz v umovah globalìzacìï\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35774/ibo2023.01-02.007\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Ìnstitut buhgaltersʹkogo oblìku, kontrolʹ ta analìz v umovah globalìzacìï","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35774/ibo2023.01-02.007","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

介绍。一段时间以来,国内税制改革的混乱尝试被称为税收政策。它似乎是由试图加入这样一个沉重的希腊术语而开始的。这在一定程度上掩盖了税收的问题,因此其演绎理解既具有科学意义,又具有现实意义,因此具有现实意义。方法。对所概述的问题的研究使用以下方法进行:扣除,即对一些科学家在财政政策方面考虑个人税收创新的出版物进行批判性理解,并综合这些信息以证实自己的理解。结果。强调税收中的随机和混沌扰动不符合“税收政策”定义的本质。并以具体实例进行论证,以证实本文的观点。值得注意的是,缺乏对税收政策变化的理论依据,即使有其部分合理性,也会导致这种积极的不可预测的平衡。首先,由于忽略了会计的限制,由经典的y - f定义。Sherom,由于这一主题与税收政策之间没有适当的关系,财政创新也没有同步的会计方法支持,所以它必须通过试错来形成。结果,引入了在方法上没有动机的子帐户,使用这些子帐户甚至为伪造支付增值税的货币交易创造了额外的条件。强调了使税收政策与传统税收规则相协调的必要性。有人指出,当税收政策问题成为科学家们关注的焦点时,这是可能的。讨论。在这方面,应该寻找解决税收政策问题的有希望的方法。考虑到它的复杂性,首先值得听取执业会计师的意见,而不是听取各种复杂性的匿名“发明者”的意见,这些复杂性是在没有考虑到会计支持税收的费力性和对其可靠性的控制的情况下引入的,因此不会导致有效的后果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
TAX POLICY OR STOCHASTIC PERTURBATIONS
Introduction. The chaotic attempts to reform the domestic taxation system have been called tax policy for some time. It seems that it was started by an attempt to join such a weighty Greek term. As a result, there was an inconsistency in the terminology, which to some extent veils the problems of taxation, so its deductive understanding has both scientific and practical significance, and is therefore relevant. Methods. The study of the outlined problem was carried out using the following methods: deduction, that is, a critical understanding of a number of publications by scientists who considered individual tax innovations under the aspect of fiscal policy and the synthesis of such information in order to substantiate its own understanding. The results. It is emphasized that stochastic and chaotic perturbations in taxation do not correspond to the essence of the definition of "tax policy". Argumentation that serves as confirmation of this thesis is given on specific examples. It is noted that the lack of theoretical justification for changes in tax policy, even with their partial rationality, turns into an unpredictable leveling of this positive. First of all, as a result of ignoring the limits of accounting, defined by the classic Y.-F. Sherom, since there is no proper relationship between this subject and tax policy, and fiscal innovations are not accompanied by synchronous accounting methodological support, so it has to be formed by trial and error. As a result, methodologically unmotivated sub-accounts are introduced, the use of which even creates additional conditions for falsification of monetary transactions for the payment of value added tax. The need to harmonize tax policy with classical taxation rules is emphasized. It is indicated that this is possible when the problems of tax policy will be in the center of attention of scientists. Discussion. In this area, one should look for promising ways to solve the problems of tax policy. And taking into account its complexity, it is worth listening first of all to the opinions of practicing accountants, and not to anonymous "inventors" of all kinds of complications, which are introduced without taking into account the laboriousness of accounting support for taxation and control over its reliability, and therefore do not lead to effective consequences.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
OBJECTIVE PREREQUISITES OF INNOVATIVE DEVELOPMENT OF ENTERPRISES IN UKRAINE TAX POLICY OR STOCHASTIC PERTURBATIONS OVERCOMING THE GAP BETWEEN THE HIGHER EDUCATION SECTOR AND THE LABOR MARKET AS A FACTOR OF REALIZING INTELLECTUAL POTENTIAL
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1