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PROBLEMS OF REFORMING OF TAX SYSTEM OF UKRAINE

Journal: University Economic Bulletin. Collection of scientific articles of scientists and post-graduate students (Vol.1, No. 31)

Publication Date:

Authors : ; ; ;

Page : 262-271

Keywords : taxes; tax system; tax legislation; Tax code; tax administration; transformation of the tax system of Ukraine; tax reform; tax burden.;

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Abstract

The subject of research is process of study and analysis of the current state and problems of reforming of tax system of Ukraine in the transformation period. The aim of the study is to assess the dynamics and structure of formation of tax revenues of the consolidated budget of Ukraine during the years of 2010-2016, as well as identification of priority directions of reforming the national tax system. The methodology of work. The work is done according to the research results of modern scientific views on definition of problems of reforming the tax system, given the dynamics and structure of formation of tax revenues of the consolidated budget of Ukraine during the years of 2010-2016 and rationale the main objectives of tax reform in Ukraine. The implementation of these and other challenges will lead to the successful achievement of the goal of reforming the tax system of the state – forming the most perfect system of taxation in Ukraine and, as a consequence, economic growth in General. The results of the work. The modern condition and the negative features of the existing tax system of Ukraine. The estimation of the structure of formation of tax revenues of the consolidated budget of Ukraine and the main tasks of tax reform in Ukraine in conditions of the crisis phenomena in the economy. The scope of the results: the organization and carrying out scientific research in the area of public Finance, the formation of effective tax system of Ukraine and determination of the most dangerous threats in the development of the tax system of Ukraine at the present stage. Conclusions. Reforming the tax system of Ukraine should be recognition of the fact that in General the tax system of Ukraine has already happened, and despite all its shortcomings, should not be considered as such, which should be subject to radical reform. That is, the creation of a new legislative framework in the field of taxation should reflect the traditions of the existing tax system and conform to global trends of development of tax systems.

Last modified: 2017-08-29 06:01:09