REFORMING THE TAX SYSTEM AS A FACTOR IN ENSURING FINANCIAL SECURITY OF UKRAINE

This article identifies the relevance of proactive state policy aimed at increasing the competitiveness of the Ukrainian economy, improving the indicators of economic and financial resilience and resilience of the national economy to potential threats; The interconnection between the tax system and financial security of the country was disclosed; problems of Ukraine's tax system that pose serious threats to the national security of the state, its economic and financial sovereignty were outlined. It also describes the basic principles of building an effective tax system and variants of their implementation in successful countries. Special attention is paid to the process of formation of the tax system of Ukraine, which has determined the specificity of today's gaps in its financial security. The significant part of the work is devoted to the concrete problems of the tax system of Ukraine: Economic inefficiency and social injustice of the country's taxation, a large part of the shadow sector of the economy and «shadow power», low culture of tax lawmaking and lack of consistent comprehensive reform of the tax system for 30 years of Independence, mainly fiscal nature of taxes, unreasonable, non-refundable, unfair and counterproductive system of tax payments, etc. The article also characterized the way in which the mentioned problems of the tax system essentially worsen the state of national security of the state and described why the tax system of Ukraine requires a thorough, profound, scientifically based and complex reforming. We confirm that this reform is necessary in view of the fact that the social inefficiency of Ukrainian taxation is a strategically dangerous problem for the defense of the country. While it will take a long time to develop a sound integrated inter-sectoral reform, the policy changes outlined in this paper must be pursued in parallel in order to enable the system to function properly in its current state. The study was conducted using mainly general scientific theoretical methods.