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Title: | Fiscal measures and their consequences: European experience against Ukrainian perspectives |
Authors: | Zolkover, Andrii Lutsyk, Anatolii Kapyrulya, Mykhaylo Zhygalo, Ivan Kolomiiets, Hanna |
Keywords: | fiscal policy fiscal regulation fiscal instruments fiscal risks tax reforms budget deficit public debt |
Issue Date: | 30-Jun-2024 |
Citation: | Fiscal measures and their consequences: European experience against Ukrainian perspectives / A. Zolkover, A. Lutsyk, M. Kapyrulya, I. Zhygalo, H. Kolomiiets // Archives des Sciences: A Multidisciplinary Journal. – 2024. – Volume 74, Issue 3. – Р. 146-151. |
Source: | Archives des Sciences: A Multidisciplinary Journal |
Abstract: | The growing need for effective financial management and optimization of the tax system requires an in-depth analysis of international experience and its impact on the Ukrainian economy. The experience of developed countries can become a source of helpful insights for developing effective financial stabilization strategies. Moreover, it can contribute to the further development of the Ukrainian economy. The article aims to analyze fiscal measures in the European Union and their implications for the economy and socio-economic development. It also focuses on tools for ensuring stability and economic recovery in the context of war. The study involved analyzing literature sources, comparing fiscal policies in the EU and Ukraine, generalizing the principles of implementing fiscal measures during wartime, systematizing aspects of economic recovery during the conflict, and analyzing statistical data to determine the impact of fiscal policy on finances. The current development of fiscal policy in the European Union is focused on increasing taxpayer loyalty and reducing the tax gap by improving tax administration and control. In turn, Ukraine is implementing measures to ease tax liabilities and simplify payment procedures. However, during the war, the use of market-based fiscal policy mechanisms may be challenging. Therefore, the state needs to search for alternative ways to manage finances and the economy to ensure stability and recovery. In this context, the use of fiscal reserves turned out to be a key to boosting fiscal policy under martial law. Under martial law, fiscal policy remains a key instrument for ensuring financial stability and development. It aims to support the economy, address challenges such as military conflict, and adapt to global threats. In this context, fiscal measures should be adequate, fair, and coordinated with other social policies to ensure sustainable development and social justice. |
DOI: | 10.62227/as/74324 |
URI: | https://er.knutd.edu.ua/handle/123456789/28137 |
Faculty: | Факультет управління та бізнес-дизайну |
Department: | Кафедра фінансів та бізнес-консалтингу |
ISSN: | 2624-6848 |
Appears in Collections: | Наукові публікації (статті) Кафедра фінансів та бізнес-консалтингу (ФБК) |
Files in This Item:
File | Description | Size | Format | |
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стаття_Золковер.pdf | Andrii Zolkover, Anatolii Lutsyk, Mykhaylo Kapyrulya, Ivan Zhygalo, Hanna Kolomiiets. Fiscal Measures and Their Consequences: European Experience Against Ukrainian Perspectives[J], Archives Des Sciences, Volume 74 , Issue 3, 2024. 146-151. DOI: https://doi.org/10.62227/as/74324. | 351,69 kB | Adobe PDF | View/Open |
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