ПОДАТКОВЕ НАВАНТАЖЕННЯ: СУТНІСТЬ, МЕТОДИ ВИМІРЮВАННЯ ТА ОЦІНКА РІВНЯ

Abstract

The article investigates the concept of «tax burden». A study of existing theoretical approaches to the concept. Existing approaches are grouped into two groups: quantitative approach and qualitative approach. Within the quantitative approach, two approaches have been identified – the understanding of the tax burden as the total amount of funds paid to the state and as an indicator that characterizes the role of taxes in life. Opinions of representatives of a qualitative approach to the tax burden are grouped into two subgroups: the understanding of the tax burden as a characteristic of the tax system and as an indicator that characterizes the impact of taxes on the economy. An analysis of existing approaches to measuring the level of tax burden. It is established that the level of tax burden can be measured in three ways: as the ratio of the amount of tax revenues to the budget to the value of total private sector revenues; as the difference between the total amount of tax revenues and expenditures and transfers from the budget for the maintenance of the private sector of the economy; as a share of tax budget revenues in gross domestic product. It is established that in international practice the tax burden is calculated as the ratio of tax revenues to gross domestic product, and the World Bank defines the level of tax burden as the ratio of the amount of tax payments excluding social contributions to GDP. The assessment of the level of tax burden in Ukraine according to the considered methods is carried out. It has been estimated that the level of the tax burden has decreased over the last five years. However, this fact cannot be considered positive. After all, the reduction of the tax burden was due to an increase in the share of consumption taxes. It has been established that the tax burden is important for economic development, but it is impossible to achieve positive results by changing only the tax burden. The main disadvantage of the current tax system is the complexity of accrual and payment of taxes and frequent changes in tax legislation. To achieve positive changes, it is necessary to comprehensively reform the tax system.