Directions of Improving the Tax System of Ukraine

Abstract

The article is devoted to rethinking the role of the state in relations between government and citizens. In order to stably develop the financial security of the state, special attention should be paid to filling the state budget.

The purpose of the article is the need to determine the directions of improving the development of the tax system of Ukraine on the basis of a comprehensive analysis of current legislation and the views of scientists.

The article reveals the concept of the tax system as a resource in the hands of state power; instrument for influencing socio-economic processes; feedback factors and the state's dependence on taxpayers. At the same time, it was noted that in order to conduct an effective tax policy in Ukraine, it is necessary to have a system of tax administration, the mechanism of which would reliably ensure stable tax revenues to the budgets of all levels. Instead, during the period of Ukraine's integration into the international space, the conclusion of international treaties and agreements, there was a need for a radical restructuring of tax relations through tax reform, which aims to create an effective institutional mechanism to ensure taxation in Ukraine. This is due to the fact that the tax system plays an important role in shaping the budget of our state. Therefore, the improvement of the tax system of Ukraine directly affects the filling of the state budget, and this will ensure the financial security of the state. Also, it is determined that the main principles of further transformation of the institutional mechanism for ensuring the sphere of taxation in Ukraine should be: minimization of state intervention in society; public control of management decisions; accountability of public administration entities, which are substantive elements of the institutional mechanism for ensuring the sphere of taxation, to civil society, which, in turn, will increase the transparency of the functioning of the institutional mechanism for ensuring the sphere of taxation in Ukraine; full transparency of key reform measures and public awareness.

As a result of the study we can conclude that the work of the legislator in these areas will qualitatively improve and modernize the institutional mechanism of the tax system in Ukraine, as well as bring taxation closer to modern requirements and standards set for the Ukrainian state by the European and international community. We believe that the legislative solution to these problems will help legalize revenues and, accordingly, ensure the filling of the state budget.