Modern concepts of fiscal policies of countries with high-tech commodity export structure

Анотація

Introduction. International experience shows the effectiveness of fiscal policies of countries with a high-tech commodity structure of exports, which opens up prospects for their implementation in Ukraine. The relevance of this problem is due to the need for Ukraine to transition from a raw material-oriented export model to a high-tech one, by introducing modern fiscal instruments of developed countries that have been tested in practice. Purpose. To study the features of modern concepts of fiscal policies of countries with a high-tech commodity structure of exports and their possibilities for Ukraine. Method (methodology). In the process of work, the methods of analysis, synthesis, comparison, justification, abstract-logical, tabular and statistical were used. Results. Among the modern concepts of fiscal policies of countries with a high-tech commodity structure of exports, seven conceptual policies were identified: tax competition, export-oriented taxation, green taxation, tax and customs clusters, digital administration of taxes and duties, innovation-oriented taxation and integration into global tax initiatives aimed at stimulating innovation, supporting high-tech business and ensuring economic sustainability through the tools of tax benefits, digital administration and green taxation. It was found that the commodity structure of Ukraine's exports, focused on raw materials, does not have signs of high technology and high added value, despite the presence of significant potential in the export of innovative products. A system of measures to improve fiscal policy and its instruments is recommended to stimulate high-tech Ukrainian exports by introducing tax breaks and loans for the high-tech sector, public and private venture funds, and foreign investors in tax and customs clusters, digitalization and automation of customs infrastructure, expansion of green taxation instruments, adaptation of legislation to international standards, harmonization of fiscal mechanisms, and development of export diversification strategy provisions.

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