TAX POLICY OF UKRAINE: ITS EFFICIENCY AND IMPACT ON ECONOMIC DEVELOPMENT

Анотація

Tax policy has an important role in ensuring stable economic development. Its effectiveness is measured by the level of tax burden on the economy. Since states face the eternal problem of resource allocation, it is important to ensure a balanced tax burden that takes into account the interests of both taxpayers and the state, and will contribute to stimulating economic development. The article analyzes the level of tax burden using various methods, assesses the effectiveness of tax policy in accordance with the criteria, and substantiates the criterion of "economic efficiency", which involves minimizing the negative impact of taxes on the economy. The results of the assessment of the compliance of tax policy with the criteria of efficiency indicate that the tax policy of Ukraine was effective according to the criteria of flexibility and social justice, but experienced significant problems during the analysis of fiscal sufficiency, stability, economic efficiency due to the impact of the war. The low fiscal efficiency is a key problem in the effectiveness of tax policy. It is characterized by a high level of unemployment and the growth of the shadow economy, especially after a full-scale invasion. To eliminate these problems, it is necessary to strengthen the fight against unemployment, improve the stability of tax legislation and introduce progressive tax rates

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