Please use this identifier to cite or link to this item: https://er.knutd.edu.ua/handle/123456789/28137
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 SizeFormat 
стаття_Золковер.pdfAndrii 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 kBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.