TAX REFORMS IN UKRAINE: RESULTS, PROBLEMS, PROSPECTS

Анотація

Tax system is one of the most important elements among the aggregate of financial methods and instruments of the macroeconomic adjusting, by means of which it is necessary to decide tasks as to the creation of favorable environment for economic development of the state. In reply to the complication of the system of economic relations in the country and in the world, it requires a permanent development and perfection. During the years of independence of Ukraine, there is a permanent reformation of the tax system, and at the same time, it has not become the most significant factor of the continuous social and economic increase yet. Unlike the tax systems of the other European countries, the existing tax system of Ukraine is characterized, first of all, by a fiscal orientation, it is not the instrument of increase of competitiveness of the state, it does not assist the increase of economic activity of business entities for lack of clear intercommunication of the tax system with the development of the economy and the activity of its direct subjects. Today an important place must be taken by the tax system as a state regulator of improvement of enterprises' financial activity, the increase of profits of physical persons. Thus, conducting certain changes in the system of taxation, the state must pursue such tax policy, which would be directed at the optimization of both interests of the state and interests of taxpayers. A positive effect from the realization of domestic tax reforms is possible only in the case of its synchronization with other economic transformations in Ukraine, in particular state budgetary system, social policy and investment strategy.

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