Інституційний вимір розвитку податкової системи в Україні в умовах децентралізації

Abstract

This article examines the institutional foundations of the development of the tax system in Ukraine under the conditions of reform of local self-government. The expediency of the institutional approach to the analysis of the tax system development is substantiated. The main elements of the tax system in this context (formal and informal institutions, organizational structures) are highlighted. The negative aspects of the development of the tax system in Ukraine in the period of independence have been identified and the risks associated with them have been identified. The expediency of tax reform in the context of transformational changes in the system of public administration and strengthening of local self-government is substantiated. A study of regulatory support was carried out, which had a significant impact on the development of the tax system in the context of decentralization. Some changes in the tax system for the benefit of local self-government have been identified and justified. The main legislative acts are investigated, which, having a significant impact on the reform of the local self-government system in Ukraine and the change of the territorial organization of the authorities, are characterized by indirect influence on the development of the tax system; however, the significant impact of such acts on the efficiency and effectiveness of the tax system reform was noted. It is established that as a result of decentralization changes, a new financial basis for the development of local self-government has been formed, namely: the key role is given to taxes and fees that are levied on the territory; to give local governments the right to regulate rates and to establish privileges of local taxes and fees; there was a redistribution of national taxes and fees between budgets at different levels; the formation of the system of local taxes and fees due to the allocation to local powerful tax sources of budget revenues; tax revenues of budgets have been expanded due to the introduction of excise tax on sales of excisable goods.