BECOMING OF TAX SYSTEM OF UKRAINE IS IN THE FIRST YEARS OF INDEPENDENCE

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BECOMING OF TAX SYSTEM OF UKRAINE IS IN THE FIRST YEARS OF INDEPENDENCE

Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 2, Issue

Abstract

This article provides a systematic analysis of the stages of the tax system of Ukraine. It is proved that the tax system is gradually changing and being improved in an evolutionary way of development, is allocated a major trends in tax law at the beginning of the formation of the tax system of the independent state of Ukraine. The necessity of further reform of the national tax system. A modern economic system of Ukraine requires an effective reform. Analysis of the formation of Ukraine’s tax system historically enables us to objectively evaluate the logic of its evolution, the mistakes and negative trends that affect its development and to find out what made the system inefficient. The aim of this study is a detailed analysis of the early establishment and historical development of tax system of Ukraine since independence. Ukraine has come a long way until the taxes included in the economy and become a source of budgeting and control of business activities. Analysis of the research in this area gives every reason to believe that the history of the tax system of Ukraine in Soviet times and in our time can be divided into several stages. In a broad sense, the tax system is a combination of taxes, fees and charges legally enforceable in this State. Summarizing the analysis of the formation and development of the tax system in Ukraine should be noted that this process was very complex and controversial. The focus of the formation of the tax system was the establishment of the tax characteristic of a market economy. The current trend to increased taxes and fees that were part of the tax system. The main shortcomings and obstacles establishment of effective tax systems Ukraine in the early 90’s it was prolonged neglect of international experience of taxation, constant influence of political factors on the course of reforming the tax system, the deep financial crisis of the economy. In addition, tax legislation such time as a general tax policy was inconsistent and often changing its priorities, which also adversely affect overall development in this area.

Authors and Affiliations

М. М. Шевердін

Keywords

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EP ID EP476050
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