Стан і перспективи розвитку податкової політики України

Abstract

The article is concerned with analyzing the status of tax policy of Ukraine and determining the directions of its improvement in the conditions of dynamic changes of the modern world. The main approaches to defining the essence of the concept of «tax policy» are considered, and on the basis of this it is specified that tax policy is a set of economic, legal and organizational measures in the field of taxation that are used by the State authorities to establish tax conditions aimed at ensuring tax revenues and fees to centralized funds of the State’s monetary resources and achieving economic growth. The dynamics of revenues of the consolidated, the State, and the local budgets of Ukraine for 2018–2020 is considered in the context of tax and non-tax sources of formation and it is determined that the tax revenues have a decisive role, because they make up more than 80% of the revenue part of budgets of different levels. The key negative factors that determine the low competitive positions of the Ukrainian tax policy compared to the economically developed countries of the world are provided, the focus is placed on problematic issues in the country’s tax system. Tax policy provides for relevant institutions through which it is implemented and adapted to the conditions of reforms. The main purpose of the institutional mechanism is to balance the tax policy of the country. The article defines that among the institutions implementing tax policy in Ukraine, the Ministry of Finance of Ukraine and the State Tax Service of Ukraine with its territorial units ought to be distinguished. The directions and measures that should be taken to ensure the development and modernization of the tax policy of Ukraine are substantiated.