Трансформація фіскальної політики України крізь призму теорії обмежень

Abstract

У статті запропоновано авторський підхід до висвітлення проблематики, пов'язаної з трансформацією фіскальної політики держави крізь призму теорії обмежень. Визначено доцільність використання та зроблена спроба адаптації одного із інструментів теорії обмежень - діаграми розв'язання конфліктів (CRD - Conflict Resolution Diagram), що зазвичай широко використовується для вирішення управлінських дилем на рівні підприємства - з метою обґрунтування стратегічних рішень у процесі розробки та реалізації ефективної фіскальної політики України.

The article offers the author's approach to the coverage of issues related to transformation of fiscal policy of the state through the prism of constraints theory. The article goal is to adapt the tools of “constraint theory”, particularly the Conflict Resolution Diagram(CRD),to substantiate strategic decisions in transforming Ukraine's fiscal policy. The methodological basis of the study is based on systematic and dialectical approach, general scientific and fundamental provisions of economics, elements of the constraint's theory. General and special methods of cognition of processes and phenomena related to the transformation of fiscal policy were used to achieve the goal. To build a chart of conflict resolution in the use of fiscal tools, a key task was identified, which is to stimulate innovative development of industrial enterprises in Ukraine, producing products with high added value and identified a conflict of methods to ensure the necessary conditions for its resolution. The generated initial assumptions of the conflict resolution diagram allowed variants of optimal solutions that eliminate the controversial assumptions of the dilemma while providing the necessary conditions. One of such decisions was the introduction of a tax on operating income, which provides for the taxation of financial income. As a result of its introduction, we can have a positive fiscal impact and neutrality in financial decisions, as there are no incentives against financing investments through equity or taxation of retained earnings. In general, the use of the tools of constraint theory - conflict resolution charts - in the implementation of effective fiscal policy of the state allowed: to determine the existence of the conflict that underlies the key problem; to resolve the existing dispute by developing solutions that manage to maintain a balance of interests of all parties; develop new, “revolutionary” ways to solve the problem; provide a logical explanation of the reasons for the problem; describe all the false assumptions underlying the hidden conflict and understand their connection to systemic issues.