Fiscal Efficiency of the Simplified Taxation System in Ukraine: An Information and Analytical Approach

Анотація

The fiscal efficiency of Ukraine’s simplified taxation system (STS) has been researched in the context of increasing uncertainty and the need for economic resilience. Conceptual foundations for the functioning of the STS have been outlined, with emphasis on its role in supporting small and medium-sized enterprises (SMEs). The study has substantiated the need to balance fiscal interests with entrepreneurial incentives by determining the optimal level of tax burden. A regression model has been developed and tested to assess the relationship between tax burden, shadow economy level, and fiscal efficiency. The impact of tax administration reform within the framework of the National Revenue Strategy until 2030 has been analyzed. It has been demonstrated that digital transformation significantly contributes to improving fiscal outcomes by reducing administrative costs and enhancing tax compliance. Based on the results, practical recommendations have been proposed to increase the fiscal efficiency of the STS without undermining the competitiveness of the SME sector.

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