ПОДАТКОВА КОНКУРЕНТОСПРОМОЖНІСТЬ КРАЇНИ ЯК ВАЖІЛЬ ДЕТІНІЗАЦІЇ ЕКОНОМІКИ

Abstract

With the significant diversification of economic activities and a wide range of operations carried out in the country, the processes of making management decisions by economic entities are significantly complicated. Justification of the feasibility of a transaction should be based on objective indicators, which in addition to the characteristics of the operation should take into account the level of favorable economic environment in the country as a whole. One of the indicators that allows to make informed management decisions is the tax competitiveness of the country, the concept of which is currently poorly understood and non-uniform. The article analyzes the economic content of the tax competitiveness of the country as a driver of de-shadowing of the economy. According to the results of the analysis, it was concluded that there is no unified understanding of the nature and role of tax competitiveness in the economic development of the country. Based on the systematization of scientific approaches to understanding the essence of tax competition, the classification features of the country’s tax competitiveness are identified and systematized, the analysis of the connection between tax competitiveness and the level of shadowing of the economy is carried out. The authors propose to classify the tax competitiveness of the country by the following signs: depending on the level of state power, the duration of storage, the criterion of efficiency, the scale. The main indicators of tax competitiveness of the country, which negatively affect the level of shadowing of Ukraine include the imperfection of the tax system, its inability to compete with the tax systems of economically developed countries, high tax burden, high complexity of tax accrual and payment processes. The analysis of sub-indices of formation of tax competitiveness of Ukraine allowed us to make a conclusion about its low level in comparison with other countries of the world. According to the results of the study, it is concluded that increasing the level of tax competitiveness of the country is a necessary prerequisite for reducing the level of shadowing by increasing the attractiveness of the tax system for both international and domestic economic entities.