TAX SYSTEM OF UKRAINE: INSTITUTIONAL-FUNCTIONAL STRUCTURE AND WAYS OF MODERNIZATION
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2018, Vol 1, Issue 2
Abstract
Introduction. Effectiveness of the Ukrainian tax system is the guarantor for solving social and economic tasks performed by the state at every stage of its historical development. This is especially important in the context of European integration and globalization challenges. The adoption and introduction from January 1, 2011 of the rules of the Tax Code of Ukraine contributed to this to a large extent. At the same time, as practice has shown, a number of problems related to the tax incentive of entrepreneurial activity remain unresolved. The imperfection of the tax system of Ukraine remains among the main problems. It should also be noted that there is no clear definition of the institutional and functional structure of the tax system of Ukraine, the low level of tax culture for taxpayers themselves and taxpayers, etc. All this facts objectively dictates the need for further modernization of the tax system of Ukraine. Methods. General scientific and special methods of system analysis and theoretical generalization, economic analysis, economic and statistical method, the method of structural and logical analysis and others are used in the process of research. Results. The essence, institutional and functional structure of the tax system of Ukraine are revealed. It has been established that the tax system as a polysystem formation includes interacting five subsystems (systems) as certain integrity, which are in direct interconnections. The main directions of modernization of the tax system of Ukraine are offered. Discussion. Subsequent studies in the analyzed area should focus on more precise and qualitative definition of the concept "tax system", its institutional and functional structure (institutional architectonics) and the definition of concrete ways of further reformation of the tax system of Ukraine in the context of European integration.
Authors and Affiliations
Zakharii Varnalii
Keywords
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