Сучасні особливості оподаткування в Україні

Abstract

The article examined features of modern Ukrainian system. Clarified that main government task is to improve domestic fiscal legislation with creating a favorable environment for business development and attracting investors. Essence of the category of tax is defined, direct and indirect types of fiscal payments were displayed. The groups of incomes on which Ukrainians deduct direct taxes to the budget are resulted. Established that indirect taxes are included in the product and are paid by citizens at the time of bying of goods or service. Tax system in Ukraine is consisted from general and simplified form. The importance of paying personal income to budget noted, as this serves as one of main sources of filling of the latter. Current fiscal changes in the legislation are also connected with vital activity of countries in the conditions of a pandemic. It is reflected that an element of Ukraine's economic relations with other states is the exchange of data on basis of the Convention on Mutual Administrative Assistance in Fiscal Matters to Avoid Double Taxation. Thus, Ukraine, bound by the terms of international agreements and budget problems, is interested in supporting of development of transparent taxing payment.