Institutional analysis of the tax relations in Ukraine

The analysis of tax relations in Ukraine, connected with the formation of tax policy and tax legislation, the current management of activity of tax bodies from the representatives of the higher echelons of state power and the process of tax administration. The tax relations in Ukraine are regulated mostly not by legislation, but by sustainable informal rules or institutions. These rules encourage widespread tax evasion economic entities and hierarchical corruption in tax relations. Set out the content of data rules and mechanisms for its enforcement. It is shown why all participants of tax relations is more profitable to keep them, and not legislation. Proposed measures that could help to change these rules and improve the efficiency of the system of taxation in Ukraine.