UKRAINIAN TAX POLICY: CURRENT STATE, CHALLENGES AND PERSPECTIVES

Анотація

The study examines the impact of tax policy on the formation of budget revenues at both the national and local levels. The key issues of Ukraine's tax system are identified, including the complexity of tax administration, frequent legislative changes, and their impact on entrepreneurial activity. The structure of tax revenues, their dynamics, and growth trends are analyzed. It is revealed that the largest contributions to the budget come from value-added tax, corporate income tax, and personal income tax. Particular attention is given to the taxation of the agricultural sector and the need for its optimization. The necessity of harmonizing Ukraine's tax system with EU standards is substantiated to improve the investment climate and ensure economic stability. The study proposes ways to improve tax policy, including reducing the tax burden on businesses and stimulating economic growth. The study also highlights the importance of ensuring tax transparency and reducing the shadow economy as key factors in enhancing fiscal efficiency. Additionally, the role of digitalization in tax administration is emphasized as a means to simplify procedures and minimize corruption risks.

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