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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
??????????? ?????? ???????????? ?????????? ????????? ? ????????? ???????????? ?????????? ???????????? ? ?????? ???????????
The international experience of using tax initiatives as the mechanism to stimulate employers to invest in employees? education |
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| Creator |
??????????, I.?.
Voinalovych, I.V. |
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| Subject |
???????????? ????????????
????????? ?????? ?????????? ???????? ?? ?????????? ????????? ??????? ????????? ?????? encouraging of employers investment education vocational education and training tax incentives tax allowance |
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| Description |
????????? ???? ??????????? ????????????? ? ????????? ?????????? ???????????? ?? ?????? ? ?????? ?? ??????????? ??????????, ?? ????????? ????????????? ????????? ???????? ?? ????????????? ???????? ????????? ???????. ?????????? ??????????? ?????? ???????????? ?????????? ????????? ??? ???????????? ?????????? ???????????? ? ?????? ?? ?????????? ?????????? ???????????. ?????????? ????????? ?????????? ?????: ????????? ??????, ?????????, ?????????? ??????, ???????? ??????????? ??????, ?????????? ??????? ?? ??????????? ?? ???????????? ? ???????????? ???????. ??? ??? ??????????? ???????? ???????? ?? ???????? ???????????? ?????????? ?????, ?? ????? ???? ????????? ??? ?????????? ?????????? ?? ???????????? ? ????? ???????????? ???????? ? ?????????? ? ???????. ?????????, ?? ?????????? ???????? ??????????? ????????????? ?????????????? ?????????? ? ????????????? ?????? ?????????? ????? ?? ??????????? ????????????, ??? ?????????? ?? ??????????? ?????? ? ????????????, ? ??????? ???? ? ???????? ???????? ?????.
The role of the taxation instrument as the mechanism to encourage employers to participate in education and vocational training to facilitate the accumulation of human capital and Ukraine?s economy innovation development are defined. The international experiences in the use of tax incentives for encouraging employers? investment in the education of employees and training staff are researched. The variety of tax incentives (tax allowance, tax exemption, tax credit, tax relief, tax deferral) and the features of their applying in European countries are considered. The author defines the benefits and disadvantages of implementation of tax incentives that should be taken into account in determining the perspectives for their use in vocational education and training in Ukraine. It is determined that increasing the efficiency of taxation is provided by the combination of various tax incentives and economic instruments, aimed at enhancing both employers? and individuals? participation in lifelong learning. |
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| Date |
2016-03-11T12:31:48Z
2016-03-11T12:31:48Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1860
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;4(74)
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| Publisher |
????
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