INSTITUTIONAL DESIGN FEATURES OF TAXATION SYSTEM IN UKRAINE
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 1
Abstract
In this article we determined the institutional design features of domestic taxation system. The analysis of the tax policy institutional environment’s development in the Ukrainian provinces over the period from the middle of the 19th century to the early 20th century was carried out. The evolution of fiscal relations during the Soviet period has been investigated. Also, their impact on the main principles concerning the government fiscal policy’s design at initial stage has been evaluated. The ownership form of the means of production has a crucial role when the tax level and structure are established. Interaction of the tax regulation institutions for economic growth in retrospective imposes a set of constraints to use the progressive income tax rate and to provide fiscal decentralization as well. Macroeconomic and institutional factors’ impact on the fiscal and regulatory function efficiency should be assessed during the fiscal policy preparation. Finally, propositions to increase the fiscal policy’s adaptivity were justified.
Authors and Affiliations
M. D. Pasichnyi
Keywords
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