Overcoming asymmetries in the tax system of Ukraine

The article defines the concept of asymmetry of the tax system as a violation of the basic principle of the classic of its construction, formulated by Adam Smith, - fairness of taxation, that is equal to the duty of all to pay taxes, but on the basis of real capacity to pay fiscally obliged persons. Revealed asymmetry of the country's tax system in three stages in the process of social reproduction: the organization of production, distribution and consumption. It was determined that the existing asymmetry in taxation lead to the impoverishment of the majority of the population, which entails a reduction of the internal market for goods and services. It is proved that to eliminate the asymmetry of the tax system should be based distribution of the bulk of the tax burden and the determination of rates of certain types of taxes on the principle of social justice. Taxation of property, this principle is expressed in the application of lower tax rates or complete abolition of the tax on the type and composition of the assets required to provide a decent living of citizens, and in the application of higher tax rates in respect of property used as a luxury. When tax revenues this principle is ensured by the use of so-called "double progression" income tax rates: by type and size of income. In addition, it is proved that taxation should not prevent legitimate right of every citizen of their own, and their own means, legally, to provide a decent living for themselves and their families. In the case of the tax regime, which causes direct and irreparable damage to a citizen's ability to independently provide the existence of their own and their family, the citizen must be given a choice or alternative (preferential) tax regime, or a choice of other forms of access to funded by the relevant tax state service or benefits. In this context, it would be expedient to introduce the French experience of the personal income tax, subject to the scheme of the tax incentives of the family, which operates in many European countries.