THE MAIN DIRECTIONS AND STAGES OF REFORMING THE TAXATION SYSTEM IN UKRAINE
Journal Title: Право і суспільство - Year 2017, Vol 5, Issue 1
Abstract
The article substantiates the role of taxes in the tax system of the country. It is determined that the state by means of setting tax rates encourages or constrains the development of certain industries, that is, it affects its economic development. The main changes that took place in the tax system in Ukraine in connection with the adoption of the Law of Ukraine “On Amendments to the Tax Code to Improve the Investment Climate in Ukraine” are considered. These changes have become effective as of January 1, 2017, and allow you to reduce time expenditures both for taxpayers and for regulatory authorities, and also facilitate access to information. Let’s consider the main changes in the tax system in Ukraine. The main drawbacks of the tax system in Ukraine are presented, in particular, the overestimated and unequal tax burden on taxpayers, the non-optimal tax structure, unjustified tax breaks, the unstable tax base and the predominance of indirect taxes. It is established that the biggest disadvantage of the tax system in Ukraine is not the optimality of the tax burden. In addition, it was found that the main problem lies not in rather high tax rates, but in unbalanced taxation, which is due to excessive tax privileges and unjustified tax exemptions. The directions of further reformation are highlighted. It has been identified that it needs to be implemented in conjunction with other reforms in order to create a comprehensive program to promote change and transformation and timely reform. In addition, it is necessary to coordinate the relationship with the tax system entities in order to adapt the tax reform to radical changes and support economic development. At the same time, it is necessary to keep an eye on the risks of the proposed legislative changes in order to ensure the reliable operation of electronic systems, protection against unauthorized access to this system, as well as the protection of confidentiality of information. So, first of all, the tax reform should be aimed at reducing the tax burden
Authors and Affiliations
М. О. ДУМЧИКОВ
Keywords
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