Uman NUH | today: 08/20/2021

The efficiency of the tax system and areas for improvement

Author(s) Bechko P.K., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Bechko V.P., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Lysa N.V., Candidate of Economics Sciences, , Uman National University of Horticulture, Ukraine
Шумило Т. В., , ,
year 2020 issue Issue number 97. Part 2
pages 287-298 index UDK 336:225
DOI 10.31395/2415-8240-2020-97-2-287-298 (Link)
Abstract Market conditions, deepening of European integration processes have significantly affected the functioning of the national economy and the current tax system. The main source of state revenue are taxes, which form the budgets of all levels. At the same time, the numerous reforms of the tax system are ineffective due to imperfect tax legislation and inefficient mechanisms of administration of taxes and fees. economic objects of all organizational and legal forms of the national economy. In recent decades, there has been an increased interest of scientists in solving problems of building a domestic effective model of the tax system. First of all, this is due to the fact that the development of the tax system provides a strategic direction of development of the country, contributes to the effectiveness of innovation and investment model of economic growth of the national economy. one of the important prerequisites for improving the economic situation in the country, as taxes are used by the state not only for fiscal purposes, but also serve as the main lever of economic development. The purpose of the study is to highlight current issues and areas of improvement of the tax system of Ukraine in terms of its effectiveness, able to ensure fair taxation. Important importance is attached to the effective use of transfer pricing mechanisms — an algorithm of actions of the State Tax Service to improve control over transfer pricing has been developed and approved. Given this, the tax burden on taxpayers is significantly reduced by fiscal authorities spending less time on the administration of taxes and fees. Analyzing the above, we can conclude that today the problem of reforming the tax system of Ukraine in order to fill the budgets of all levels with taxes and fees. Adherence to the principle of fairness in taxation is important. In today's reality, the largest share of taxes is paid by the final consumer in the administration of indirect taxes in particular: value added tax and excise tax. Requires a review of the base and rates of collection of resource taxes and payments. The shadow sector of the economy occupies a prominent place in the structure of GDP. The application of tax minimization schemes has a negative impact on the national economy. In view of this, tax evasion schemes should be minimized at the state level.
Key words tax system, tax benefits, tax revenues, shadow economy
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