ПОДАТКОВЕ НАВАНТАЖЕННЯ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ ЯК ОБ’ЄКТ ДЕРЖАВНОГО РЕГУЛЮВАННЯ

Abstract

The article is devoted to the study of the tax burden in Ukraine. The article reveals the importance of the tax burden indicator and assesses its impact on the activities of economic entities, opportunities for growth of production and investment potential, as well as on the development of the economy as a whole. The influence of the level of tax burden on the indicators of macro-and microeconomic development is estimated. The role of tax revenues in the formation of state budget resources is determined. The levels of tax burden are characterized, the share of basic taxes in budget revenues is analyzed. The dynamics and structure of tax payments in the revenues of the Consolidated Budget of Ukraine are estimated. The analysis of the tax system was carried out in the following direction: assessment of the level of tax burden and its impact on the dynamics of business activity, production development, investment attractiveness. The study examined and analyzed the level of integrity of tax payments, identifiedreasons for income concealment and the high level of the shadow economy, assessed the level of tax debt, examined the causes of inconsistencies between the state and taxpayers, analyzed the legal framework for taxation and identified problems and shortcomings must be eliminated. Based on the study, the existing problems and the main directions of improving the taxation system in Ukraine were identified. The article analyzes the main factors that affect the efficiency of the tax system. The main advantagesof reducing the tax burden on business entities are given, the expected results from increasing the incentive orientation of the tax system are determined. Measures to rationalize the taxation system are proposed. The main tasks of the next stage of tax reform in Ukraine have been developed.