FISCAL REGULATION OF THE UKRAINIAN CONSUMER MARKET
Анотація
Introduction. In modern conditions it is important to ensure the competitiveness of one's own country by facilitating the development of high-tech, quality national production, with further stimulation of its exports and protection against fraudulent imports. The research of the state and trends of the consumer market is relevant and necessary for determining the directions and levers of the state's influence on its development. Purpose. The objective of this paper is to research the trends of the Ukrainian consumer market, substantiates possible ways of regulating it with the help of fiscal tools from the point of view of modern protectionism and taking into account globalization and integration requirements. Results. The dynamics and structure of consumer expenditures of households as the main end consumers, the share of imports in the consumer market of Ukraine, foreign trade trends are considered. The import dependence of the consumer market and disturbing tendencies for its strengthening have been revealed. The necessity to support and facilitate the development of national production and deterrence of imports has been identified. Conclusions. The expediency of the implementation of the import substitution policy, the use of fiscal instruments for the development of competitive production with the emphasis on the innovative component is substantiated. Anti-dumping, countervailing and special trade defence measures need to be improved and activated to counteract unfair imports.
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