Strategic tax management as the trend of new economic science – strategiology

B. Karpinsky

N. Zalutska

The explaining apparatus, conceptual tasks of strategic tax management as the main part of strategiology are formed, which are directed on realization the perspective trends of Ukrainian tax system activity, optimal using of every worker potential in achieving the goal of state tax body, for example, increasing the tax incomes into the budgets of all levels. The effect of coagulation of tax reduces is determined.

Arrangement of the problem. In the whole, taxes, having the scientific explaining and reflecting the reality, are the financial base for the state introduction into sphere of economy connections between the economic relation’s objects. For the last years it is observed the acceleration of economic reforms in Ukraine, that is explained by the strategic aim to enter the WTO (and European Union in the perspective), and also complication financial, tax-budget relations on many leveled stages of territorial managing. The main place in these reforms is occupied by the forming and organization of effective process of management on all levels of state tax bodies’ activity. The researches of management effectiveness in tax bodies, coming of the priority of that for the budget forming, are leaded by more of the Ukrainian and foreign economists [1 – 12].

The analysis of the last researches and additions. It’s worth to determine, that management’s evolutionary part founded the reflection in fundamental works of F. Tailor, M. Veber, A. Faijol, G. Emerson, L. Urvik, E. Mejo, P. Druker, G. Saimon, A. Etcioni, L. Bertalafni and famous Ukrainian scientist M. Turgan-Baranovsky. According to the searchers immediately of the tax-budget sphere in Ukraine, in our opinion, worth to admit the managing researches I. Alecseev, O. Amosha, I. Blank, T. Yefimenko, V. Oparin, A. Sokolovska, V. Stoliarov, A. Mokij, P. Melnyk, O. Kyzmin, I. Chugunova and others.

Undecided part of the general problem and the next researches. Simultaneously, the analysis of tax management problematic researches lets to confirm, that such fundamental modern specific as forming the new strategic approach to the system of management and redistribution of tax incomes into state budget passed over of the scientific researches’ attention [8]. The last additionally don’t comply with explained adopting of tax decisions in conditions of indeterminations of long-term socially-economic development, which are put on such new science like strategiology.

It worth to admit that, strategiology is the modern scientific branch about principle scientific laws and measures of act and management strategy by the socially-economic development with orientation on systematic limitation of measures’ or participators’ changing in realization of determined priorities in conditions of putting many factored dynamically-changed processes, which include the accept sciences (scientific looks, scientific schools), except, strategic management, entrepreneur strategies, strategic tax management, strategic tax control, strategic monitoring, strategic partners, strategic investors, balanced financial system, sustainable development of economy, not crisis management, bankruptcy, sanitation, depressive territories, technologic putts, global changes of the climate and so on. Strategiology through its fundamental approaches influences and give the opportunity to research and adopt the explained and firm decisions according to the perspectives of human development, scientifically-technical progress, demographical situation, competitive opportunity, nobility of the citizens and so on. The change limitation in strategiology occupies the determined meaning and have the main value according the rightness of its adopting, immediately influencing by that on entrepreneur, organizational, regional, state, group, state groups’ development [1].

The main part of the article. Except, if tax management consists the collection of methods and approaches of tax relations’ organization with the aim of securing the income part of budget forming, centralized aimed state funds and taxes’ influence on development of production and social sphere, but the strategic tax management determines how state tax service bodies have to deal in modern conditions with the aim to get the desired development (result) in future, going from the changeable conditions of entourage, so the modern stage of tax management is valued from the future point of view [2 – 5].

According not only the needed level of tax system development or modernization is prognosticated, but the accuracy is made to react on changes adequately in many parametric circles for achieving the determined aims.

The strategic tax management – the collection of methods of higher level management according to the forming of long-term aims, changing of priority trends of development the state tax service bodies’ activity, improving the distribution of their resource potential, firstly, in conditions of unstable and structure transformation of economy [7]. Except, the schematic consistency of strategic tax management elements (criterias) is shown on figure 1.

Figure 1. The scheme of strategic tax management elements

The main aim of strategic tax management – making necessary conditions (organizational, technique, social, psihologic) for realization the main task – effective using of resource potential in control bodies with the aim of securing the tax comings with tendency to its growing, holding the consistency between individual and collective working processes, coordination and agreement of cooperation tax workers to achieving the strategic (long-term) aims of state development [11].

In this plan the object of state influence are the financial resources (paid taxes, customs, and duties). The effectiveness of taxation and subsiding in great measure connected with management effectiveness in managing (control) state establishments. It’s necessary to admit, that in division such resources are directed, firstly, to that spheres and on that necessities which influence on the position of economic development [6].

It worth to admit, that the difficult task is right determining of using the trends tax (financial) resources to achieve the possitive results in long-term outlook. Except, there are two points of view according to the priorities of using such resources [12]. By the first – the main factor of poverty overcoming is considered the social state development, “the financuring of the poor” from the state or local budgets. By the second – unwillingness of social reformers into capitalistic process, because the increasing of expenditures on social necessities lead to abridgement of economic growing.

In limits of strategic tax management the fundamental question of middle class forming may be decided. Not paying attention into the increasing interest to this problematic in domestic scientific circle, to a pity, the conceptual approach to decision of this strategic question wasn’t formed [3]. On the authors opinion of this research this not easy problem is possible to decide with the help of using the tax mechanism.

Perhaps, the riches are immediately 5-10% from the general amount of the population, the last is the poor of different levels. Except, by some estimation, 20 oligarchic “families” hold in their hands 80% of national riches of Ukraine. So, over the 93% shares of every big enterprises of Kruvbas belong (through the row of intermediate structures) to except “families”. For the last years the super concentration of shares was done that didn’t support to the development of middle class of Ukraine [10]. Simultaneously, it is possible to stop the increasing of riches only of narrow part of population and to make the conditions for increasing by this account the value of middle class with the help of regulating the riches’ tax rate in differentiate way. The middle class will never appear there, where the endless increasing of narrow part of population (oligarchs’) riches is possible.

The last mostly appears in post socialistic states. So, there is quick increasing of oligarchs’ riches (billions dollars a year) without adequacy of increasing the amount of middle class in Ukraine. Strategic tax management with the help of its methods considering the long-term outlook could secure the forming of the middle class of the state, simultaneously giving the chance on it quicker entrance into the European Union [7 – 9]. Practically without using this mechanism in the governmental level it would be only declarative changes.

On authors’ opinion, the ideology put into the base of Tax Code according to the equal tax payment, but not it differentiation, didn’t let to form the middle class in Ukraine, because only through the procedure of reducing the tax it main part will stay in the hands of the most riches – effect of coagulation of tax reductions (coagulation – conglutination) [1, 5].

Conclusions. Coming of everything said, strategic tax management – one kind of the management science, is worth developing with the aim of effective making planned to 2013 “Strategic plan of state tax service development in Ukraine” and to 2015 “Conception of tax system reforming in Ukraine”, the main tasks of them are considered:

§ making the conditions for free-will fulfillment of tax legislation by tax payers and securing the full, timely taxes’ and duties’ comings;

§ securing the clearness, competence, expectedness and precedence of state tax service bodies’ activity;

§ making of highly qualified, informational developed state tax service in Ukraine with the help of the program of development informational infrastructure.

Realization of strategic plan of development state tax service of Ukraine will be done for the borrowed currency according to the Agreement between Ukraine and World Bank of reconstruction and development from September the 4^th 2003 and general fund of budget program “Modernization of state tax service” and also including the money of European Cooperation in framework of Program TACIS, international technical aid, grants.

The effectiveness of introducing the system of strategic tax management in state tax service is non-negative; it will give the opportunity to raise the work of state tax service bodies’ workers on qualified new level, will improve the acceleration of it modernization, amelioration of relations with taxes’ and duties’ payers, and also will increase the level of citizens to state government bodies. On author’s opinion, the priority trends, on which the system of strategic tax management has to be oriented in state tax service bodies in Ukraine, are:

§ the effective distribution of working time of tax service worker;

§ making of individual graphic of the work;

§ securing of except working place;

§ the opportunity of communication with other workers;

§ securing of career growing and motivation of the work;

§ rewarding for increasing the qualification – scientific stages and giving the ranges;

§ putting the personified responsibility for the unqualified work and breaking the task terms (financial responsibility);

§ clearness of put tasks and returning to one manager of tax structure subdivision;

§ reducing of the tax debt;

§ increasing the wages of the workers into two or three times because the tasks of strategic tax management need carrying out too difficult tasks.

The forming of strategic tax management trends also will let to decide the problematic question of middle class forming. Also underlined, that the ideology, put into the Tax Code according to the equal tax payment, but not it differentiation, don’t let to form the middle class in Ukraine, because through the procedure of the tax reducing the main it part will stay in the hands of the riches – effect of coagulation of tax reductions.

In it conception base strategic tax management directed on the reducing of the tax hardness, having on the aim the determining of economically-optimal and socially-correct level of taxation, enough as for realization of state functions and also for stimulation the investment activity and improving the tax competition, reducing the tax debt. Simultaneously, it is needed to avoid the great amount of changes in legislative base for securing the strategy on stabilization the tax laws, may be only in the middle-term outlook.

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відомості про автора

Прізвище: Карпінський

Karpinsky

Ім’я: Борис

Boris

По-батькові: Андрійович

Andreyvich

Посада: завідувач кафедри економіки та підприємництва

manager of department of economy and enterprise

Наукова ступінь і кандидат економічних наук

вчене звання: доцент, ст. науковий співробітник, академік МКА

PhD Economics, senior research worker, academician of ISA

Організація: Львівська державна фінансова академія (ЛДФА)

Lviv State Academy of Finance (LSAF)

Службова адреса: вул. Коперника, 3, м. Львів, 79000

Телефон: (0322) 251-23-94

Е-mail: Karpinsky 01@ mail.ru

Домашня адреса: вул. П. Панча, 11 кв. 70, Львів, 79020

Телефон: (0322) 52-20-82; 8-097-58-08-222

відомості про автора

Прізвище: Залуцька

Zalutska

Ім’я: Неля

Nelya

По-батькові: Станіславівна

Stanislavivna

Посада: асистент кафедри економіки та підприємництва

assistant of economy and enterprise department

Організація: Львівська державна фінансова академія (ЛДФА)

Lviv State Academy of Finance (LSAF)

Службова адреса: вул. Коперника, 3, м. Львів, 79000

Телефон: (0322) 251-23-83

Е-mail: Nelya 1984@ mail. ru

Домашня адреса: вул. Олесницького 41/1, Львів, 79025