Вплив ПДВ на стан оборотного капіталу підприємств реального сектора економіки
The main point in the article is the degree of influence of fiscal policy on working capital in the economy of Ukraine and economically developed countries. The approaches to its improvement to improve the -♦ business environment, increase of own working capital to business entities are indicated. On the basis of statistical data, the significance of the taxation system impact on the working capital structure of Ukraine has been confirmed. The link between the value added tax and the main macroeconomic indicators is analyzed, and the existence of deficiencies in the system of fiscal services of Ukraine is shown. Proven scientific and practical measures for reducing tax pressure and stimulating steps for corporate sector entities that direct profits to working capital growth and its effective structuring. The implementation of these proposals should facilitate the capitalization of financial resources for further growth of working capital of Ukraine, high efficiency of corporate finance, and the growth of positive results of economic activity in general.