Creation of a Favorable Fiscal Climate for Business Activities in the Ukraine: Main Problems and Ways of Overcoming

The problems of the tax system, which worsen the business climate in the Ukraine, are the subject of researching. The author tries to prove the improvement of the tax system and tax policy can partially neutralize the complex institutional problems in Ukraine and provide impetus for increasing economic activity in the state. Analyzing of main measures of improving fiscal climate for business activities that have been implemented during the last tax reform are considered in the article. The author has proposed own recommendations that will improve the situation in this sphere.