TAX BURDEN IN UKRAINE IN SOCIAL AND ECONOMIC MEASUREMENT

In the current conditions of economic reforms in Ukraine, a significant scientific and practical interest is the issue of optimizing the tax burden in accordance with the sustainable development strategy of Ukraine. In the context of the imperfection of the regulatory framework and the instability of tax legislation, the study of the tax burden in the socio-economic measurement in the context of modern economic transformations becomes especially urgent. This will help to find out further areas of tax reform. The aim of the article is to conduct a study of the tax burden in the socio-economic dimension in the context of modern economic transformations in Ukraine. The study used general scientific and special methods: analysis and synthesis, the method of comparison, generalization, statistical, etc. The methodological basis of the study is an integrated approach, system-structural analysis and the dialectical method of scientific knowledge. Separate scientific approaches to determining the essence of the concept of «tax burden», its boundaries and measurement indicators are generalized. The need for quantitative and qualitative socio-economic measurement of the tax burden is proved, the areas and directions of its indicators are identified. The basic macroeconomic indicators of the development of the national economy are systematized and analyzed, and the general level of tax burden in Ukraine is calculated in comparison with the EU countries. The main tasks and directions of optimizing the tax burden in the context of further economic transformations in Ukraine are identified, which can be taken into account in the developing the tax legislation during reform.