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Please use this identifier to cite or link to this item: http://ea.donntu.org/handle/123456789/31284

Title: Ідеологічна проекція періодизації оподаткування: еволюційно–інституціональний контекст
Other Titles: Ideological Projection of Taxation Periodization: Evolutional-Institutional Context
Authors: Сидорович, О.Ю.
Sydorovych, E.Y.
Keywords: інститути оподаткування
інституціональна матриця
інституціональне конструювання
конкуренція інститутів
институциональная теория
институты налогообложения
институциональная матрица
институциональное конструирование
конкуренция институтов
institutes of taxation
institutional matrix
institutional design
competition between institutes
Issue Date: 2014
Publisher: ДонНТУ
Citation: Наукові праці Донецького національного технічного університету. Серія: Економічна. №3 / ДВНЗ "ДонНТУ" ; редкол.: В.В. Дементьєв (голов. ред.) та ін. - Донецьк : ДВНЗ "ДонНТУ", 2014.
Abstract: В статті обгрунтоване авторське бачен-ня періодизації інститутів оподаткування в контексті еволюційних трансформацій. Запропонована концепція еволюційного розвитку інститутів оподаткування, яка грунтується на аналізі функціонування суспільства в системі економічних, політичних та ідеологічних проекцій. Розкрита сутність, форми прояву, причини появи та основні ознаки, що характеризують відповідний етап періодизації інститутів оподаткування.
Description: The article defines taxation as one of the most historically old and socially important state institutes, which has always increased topicality of questions related to analysis of statics and dynamics of taxation processes, specifics of their genesis on different levels of economic development of a society. However, existing types of periodization establish particular section being based on the level of development of technology and taxation mechanisms, classes of taxes, particular theoretic postulates or historical periods of time do not take into account evident synchronicity of economic transformations with social and political changes. These transformations realize themselves through rigid constructions — political programs and their prototypes, making corrections to both perception of an individual and priorities of social development. Therefore, the author of the article has provided the grounds for the necessity to analyze the evolution of taxation institutes in the system of coordinates set by economic, political and ideological parameters of forming institutional matrix of a society. The article puts forward the following periodization embracing three periods: - the first - (early societies - the end of XVIII), is referred to gradual phase as it's characterized by diversity of social development when the choice of methods and instruments of transition of economic system from one state into another passed without social cataclysms by means of gradual transformation of society ideology. - the second (ХIХ - the 80-s of ХХ) -institutional designing - the stage during which is taking place the process of defining special model and structure of institutional matrices of the countries by means of both spontaneous evolution selection of the most effective institutes as a result of deliberate actions of a state aimed at building institutional model of a society as a part of «authentic» institutes and institutes transplanted form other social-economic systems. - the third (the end of ХХ - today) - the competition of institutes. The name of the period is preconditioned by the fact that every country is involved in tough competition forming its own institutional model set by particular social-economic, political and ideological factors determining its corresponding position on a global scale. Therefore, establishing appropriate social institutes on the whole and taxation institutes in particular is an important social-economic, ideological and political task which becomes especially significant in terms of openness of economies, accelerated rates of international trade growth, snowballing growth of transnational corporations, increase in the mobility of human resources, transition to electronic transactions, fights against blurring of tax databases and transferring funds to offshores. The article uncovers the essence, forms of occurrence, reasons of occurrence and basic features characterizing corresponding stage of periodization of institutes of taxation.
URI: http://ea.donntu.org/handle/123456789/31284
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