{"id":8449,"date":"2021-01-30T09:45:57","date_gmt":"2021-01-30T07:45:57","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=8449"},"modified":"2021-10-22T13:48:22","modified_gmt":"2021-10-22T10:48:22","slug":"suchasnyj-stan-podatkovogo-potenczialu-promyslovyh-pidpryyemstv","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=8449","title":{"rendered":"\u0421\u0443\u0447\u0430\u0441\u043d\u0438\u0439 \u0441\u0442\u0430\u043d \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0443 \u043f\u0440\u043e\u043c\u0438\u0441\u043b\u043e\u0432\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432"},"content":{"rendered":"

<\/p>\n

\u0421\u0423\u0427\u0410\u0421\u041d\u0418\u0419 \u0421\u0422\u0410\u041d \u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u041e\u0413\u041e \u041f\u041e\u0422\u0415\u041d\u0426\u0406\u0410\u041b\u0423 \u041f\u0420\u041e\u041c\u0418\u0421\u041b\u041e\u0412\u0418\u0425 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412<\/p>\n

THE CURRENT STATE OF THE TAX POTENTIAL OF INDUSTRIAL ENTERPRISES<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: <\/strong>212-215. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>4, \u0422\u043e\u043c 3, 2020 (28<\/strong>4)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0428\u043f\u0438\u043b\u044c\u043e\u0432\u0430 \u0412.\u041e., \u0428\u043f\u0438\u043b\u044c\u043e\u0432\u0438\u0439 \u0412. \u0410.
\n\u041f\u0412\u041d\u0417 “\u0404\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442” \u0427\u0435\u0440\u043a\u0430\u0441\u044c\u043a\u0430 \u0444\u0456\u043b\u0456\u044f<\/p>\n

Shpylova V., Shpylovyi V.
\nHigher Educational Institution “European University” Cherkasy branch<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(3)-52<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received : 09.08.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed : 28.09.2020<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

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\n\u0412 \u0441\u0442\u0430\u0442\u0442\u0456 \u0440\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0434\u043e \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0443 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0442\u0430 \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0444\u0430\u043a\u0442\u043e\u0440\u0438 \u0432\u043f\u043b\u0438\u0432\u0443 \u043d\u0430 \u043d\u044c\u043e\u0433\u043e. \u0412\u0438\u0434\u0456\u043b\u0435\u043d\u0456 \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u043d\u0430\u043f\u0440\u044f\u043c\u0438 \u0442\u0430 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457 \u0449\u043e\u0434\u043e \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0443 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438.
\n\u00a0 \u00a0 \u00a0 \u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong>\u00a0\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b, \u043c\u0435\u0442\u043e\u0434\u0438 \u043e\u0446\u0456\u043d\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0443, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043d\u0430\u0432\u0430\u043d\u0442\u0430\u0436\u0435\u043d\u043d\u044f, \u043d\u0430\u043f\u0440\u044f\u043c\u0438 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0443.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0Studies of the tax potential conducted by modern authors, most often relate to the problems of intergovernmental relations and tax revenues of individual territories of the state, as well as opportunities for growth of these revenues. However, the system of tax administration does not fully perform its inherent functions to eliminate tax asymmetry and increase the effectiveness of tax policy, does not stimulate business performance. Underestimation of the role of analysis and evaluation methods for research narrows the boundaries of obtaining useful and relevant information by tax authorities and economic entities. The problem of underdeveloped methodology, lack of effective tools for assessing the tax potential of enterprises is due to the fact that the impact of the institutional structure of the economy and the infrastructure of the tax potential of taxpayers is not fully taken into account.
\nThe article deals with the main approaches to the definition of the tax potential of the company and analyzes the main factors of influence on him. Were identified the basic directions and recommendations for improving tax potential of enterprises in Ukraine.
\n\u00a0 \u00a0 \u00a0 Keywords:<\/strong>\u00a0tax\u00a0potential,\u00a0methods for assessing\u00a0the potential\u00a0tax, tax\u00a0load,\u00a0directions of\u00a0improvement tax potential.<\/p>\n

References<\/strong><\/p>\n

    \n
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  8. Smerdov V.Iu. Sushchnost y otsenka nalohovoho potentsyala \/ \u00abUpravlinnia rozvytkom\u00bb \u2013 2010 \u2013 \u21164 (80) \u2013 s. 159-161<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/8449"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8449"}],"version-history":[{"count":7,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/8449\/revisions"}],"predecessor-version":[{"id":8460,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/8449\/revisions\/8460"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}