НОВІТНІ ТЕНДЕНЦІЇ РОЗВИТКУ СИСТЕМИ НЕПРЯМОГО ОПОДАТКУВАННЯ В УКРАЇНІ

Abstract

The article examines the latest trends in the development of the indirect taxation system in Ukraine. This is due to the fact that in the last few years there have been certain structural shifts in the system of indirect taxation and changes in tax legislation as a reaction to external negative shocks (the COVID-19 pandemic and full-scale military aggression against Ukraine). In view of this, the purpose of this work is to assess the latesttrends in the development of the indirect taxation system in Ukraine, taking into account the impact on the state budget revenues and the state finance system as a whole of such factors as the COVID-19 pandemic and the full-scale military aggression of the Russian Federation in Ukraine, which allows to determine the strong and weaknesses of the domestic indirect taxation system.The conducted study testifies to the significant impact of external negative shocks on the structure of tax revenues from the payment of indirect taxes. Revenue volumes have decreased significantly, despite the fact that it is indirect taxes that act as fiscal stabilizers for the public finance system. In particular, there was a trend of increasing structural disparities both in theindirect taxation system and the tax system in general.It is shown that some tax innovations related to the full-scale military aggression against Ukraine are appropriate and allowed to stabilize the situation in the economy and society. Meanwhile the results of the analysis of most of the tax reforms during martial law indicate their excessive liberalization. Some of the considered changes did not bring the desired regulatory effect, but instead created threats to the fiscal security of the state and prerequisites for abuse by non-compliant taxpayers.It was concluded that it is necessary to further increase the efficiency of the functioning of the indirect taxation system of Ukraine by improving the electronic VAT administration system and implementing the Track&Trace system for the excise tax payment control system.