ПОДАТКОВА ПОЛІТИКА УКРАЇНИ: СТАН ТА РІВЕНЬ ЕФЕКТИВНОСТІ

Abstract

The article investigates the content of the concept of "tax policy" by combining the two concepts of "taxes" and "policy". It is proved that taxes are an economic instrument for implementing state priorities and the main sources of financing all areas of state activity, the main purpose of which is to ensure the revenues of the relevant budget.The author analyzes the revenues to the consolidated budget of Ukraine in 2019–2022 and proves that tax revenues occupy an important place in budget revenues and have the largest share in the structure of budget revenues of Ukraine. Tax revenues are 3.6 times higher than non-tax revenues. At the same time, positive and negative factors of influence on the implementation of the budget of Ukraine in 2022 are identified.A detailed analysis of tax revenues to the budget of Ukraine in 2019–2022 is carried out and it is determined what impact the decisions made at the very beginning of the war at the legislative level had on the amount of their revenues.The author reveals the role of taxes not only in terms of their participation in the formation of budget revenues, but also through the prism of their use. Based on the analysis of public expenditures of our country, the author concludes that expenditures during martial law are increasing, while tax and other budget revenues are, for obvious reasons, decreasing and do not meet the needs of the State to fulfill its functions.It is noted that tax policy is an important component of the country's socio-economic policy, which is focused on the formation of a tax system that will stimulate the accumulation and rational use of the national wealth of the State, promote harmonization of the interests of the economy and society, thereby ensuring socio-economic growth of society.Depending on the organizational structure of management, tax policy is distinguished at the macroeconomic (state tax policy) and microeconomic levels (tax policy of taxable entities – legal entities and individuals). Each of these levels is characterized by its own peculiarities, purpose, goals, objectives and methods of their implementation.The author characterizes the models of tax policy used in the world, namely, the maximum tax policy, the policy of economic development, and the policy of reasonable taxes.The author emphasizes that under martial law, Ukraine has a temporary martial law tax policy, which is somewhat simplified and has its own specific features, which are manifested in five innovations.Recently, there have been discussions about reforming tax policy in Ukraine. In our opinion, before starting to reform tax policy, it is appropriate to assess the effectiveness of the current tax policy. It is established that the assessment of the effectiveness of tax policy is considered in different fields of science (sociology, economics, and management) and from different perspectives. The study proves that under martial law, tax policy reform should not be drastic, and it is appropriate to introduce measures that would allow supporting Ukrainian business in this difficult time, namely: to return to pre-war taxation; to stop blocking tax invoices for the period of martial law; to introduce tax incentives exclusively for those producers who produce essential products and those belonging to promising sectors of the economy; to stimulate the creation of new jobs in every possible way. The study proves that under martial law, tax policy reform should not be drastic, and it is appropriate to introduce measures that would allow supporting Ukrainian business in this difficult time, namely: to return to pre-war taxation; to stop blocking tax invoices for the period of martial law; to introduce tax incentives exclusively for those producers who produce essential products and those belonging to promising sectors of the economy; to stimulate the creation of new jobs in every possible way.In our opinion, before starting to reform tax policy, it is appropriate to assess the effectiveness of the current tax policy. It is established that the assessment of the effectiveness of tax policy is considered in different fields of science (sociology, economics, management) and from different perspectives. The study proves that under martial law, tax policy reform should not be drastic, and it is appropriate to introduce measures that would allow supporting Ukrainian business in this difficult time, namely: to return to pre-war taxation; to stop blocking tax invoices for the period of martial law; to introduce tax incentives exclusively for those producers who produce essential products and those belonging to promising sectors of the economy; to stimulate the creation of new jobs in every possible way. To ensure payroll taxes; to limit the issuance of licenses and permits in order to reduce corruption; to raise the level of tax culture and awareness; to simplify, improve, and eliminate the instability of tax legislation; to improve the mechanism for resolving tax disputes, which is important in the context of Ukraine's aspirations for European integration.