Problems of the Ukrainian tax system development in decentralization conditions

Анотація

The purpose of the scientific article is to determine the patterns and problems of development of the tax system in Ukraine in the context of decentralization. Methods. General scientific methods and approaches, system approach, general research methods (analysis, synthesis, generalization, comparison), statistical methods and comparative analysis are used in the research. Results. The article analyses development of the tax system of Ukraine in the context of local government reform. The peculiarities of personal income tax collection to local budgets, excise tax on fuel and excise tax on sales of excisable goods by retail trade entities, payment for land, etc. have been studied. A significant increase in tax sources of local budgets has been established due to the introduction of excise tax on the sale of excisable goods and fuel by retailers, expansion of local taxes and fees at the expense of property taxes. In the process of analysis, the strengthening of disparities in financial support for the development of regions and territorial communities as a result of decentralization was established. Unused opportunities and resources were identified, which indicates insufficient work of local governments to accumulate taxes. The peculiarities of filling local budgets in terms of regions at the expense of tax revenues are substantiated. Practical meaning. Current situation and problems of the tax system are determined on the basis of the analysis in the context of decentralization changes, which is important for both executive authorities and local governments, as it allows to identify trends and patterns of increasing tax revenues of local budgets. Prospects for further research. In the context of determining the changing role of the tax system in conditions of local government reform, it is necessary to observe the level of territorial communities to identify patterns and problems of tax system development that hinder community development and promising areas of taxation at the local level.

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