CURRENT ISSUES OF REFORMING THE TAX SYSTEM OF UKRAINE

The article examines the legal nature and evolution of the tax system of Ukraine, and also reveals the key areas of its reform in the current environment. The author analyses various approaches to understanding the concepts of ‘tax system', ‘taxation system' and ‘system of taxes and fees'. Based on the analysis of scientific literature and legislation, the author offers a comprehensive definition of the tax system as a set of taxes, fees and other mandatory payments, mechanisms for their collection, administration and control.