Uman NUH | today: 12/22/2024
| Author(s) |
Barabash L.V., , , Uman National University of Horticulture, Ukraine Щербань С. А., , , |
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| Category | Economics | ||
| year | 2024 | issue | Issue 105 part 2 |
| pages | 141-149 | index UDK | 336.221.4 (477) | DOI | 10.32782/2415-8240-2024-105-2-141-149 (Link) |
| Abstract | The martial law introduced in Ukraine in connection with Russia's armed aggression has a detrimental effect on the country's financial and economic environment. Currently, the country is operating in a state of crisis, which has spread to all spheres of life and the national economy. And at this time of complex changes, special attention should be paid to the tax system - as the main factor in the formation of the resource base of budgets at the state and local levels. In the 20th century, many countries had the experience of post-war reconstruction, in particular in the field of taxation. And for Ukraine at present, this experience can be valuable and significant, if we take into account authentic features and modern needs and demands of society. The available experience, in particular of Great Britain and the United States of America, shows the dominance of fiscal vectors of tax system reform in post-war reconstruction. He was especially active in the field of income taxation of the population's income, moving from the level of "class" taxation to the general level, with the minimization of possible benefits and the maximization of tax rates. A similar practice was implemented in the field of indirect taxation. Currently, Ukrainian society has clearly defined its future plans. This is a move towards the European Union and a departure to a fundamentally new level of external and internal relations. However, achieving the intended goals is possible only under the condition of sustainable economic development. And from this position, absolute fiscalization is unacceptable, as it can become the main factor in the destruction of the business environment and the total transition of current and potential taxpayers into the shadow sector. Instead, priority should be given to the regulatory vector, with the development and implementation of effective tax benefits, with progressive personal income tax rates and a single tax, with preferential taxation of priority and export-oriented spheres of activity. It is also worth focusing on building a new, responsible type of behavior of taxpayers, which is possible only if taking into account not only traditional economic, financial, conjunctural factors, but also psychological and behavioral aspects. | ||
| Key words | tax system, tax, progressive tax rates, fiscalization, tax functions | ||