PROBLEMS OF THE TAX SYSTEM AND THE TAX BURDEN IN UKRAINE

The essence of formation of the tax system of Ukraine has been reviewed. The essence of the tax burden possible on the micro and macro levels have been grounded. The approaches to the determination of the tax burden have been analyzed. The level of the tax burden in Ukraine has been reviewed. Tax revenues to the consolidated budget of Ukraine and the dynamics of change in total tax burden have been analyzed. The efficiency of the tax system of Ukraine has been investigated.