Retrospective analysis of the tax system reform of Ukraine

Казак, Оксана Олексіївна and Прокопенко, Наталія Семенівна and Гудзь, Олена Євгенівна and Крейдич, Ірина Миколаївна and Головко, Михайло Йосипович (2021) Retrospective analysis of the tax system reform of Ukraine Фінансово-кредитна діяльність: проблеми теорії і практики (2 (37)). pp. 396-405. ISSN 2306-4994

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Abstract

The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country's taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved.

Item Type: Article
Uncontrolled Keywords: система оподаткування, податки, податкові відрахування, державний бюджет, оподаткування
Subjects: Статті у наукометричних базах > Index Copernicus
Статті у наукометричних базах > РИНЦ
Статті у наукометричних базах > Web of Science
Статті у журналах > Фахові (входять до переліку фахових, затверджений МОН)
Divisions: Факультети > Факультет інформаційних технологій та управління > Кафедра фінансів та економіки
Depositing User: доцент Оксана Олексіївна Казак
Date Deposited: 08 Nov 2021 13:34
Last Modified: 08 Nov 2021 13:34
URI: https://elibrary.kubg.edu.ua/id/eprint/38296

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