Some aspects of reforming the tax system of Ukraine

Lubchik Alexey
graduate student of department of finance, Odessa National Economic University, E-mail:oneu.oda@ukr.net

Cite this article:

Lubchik A., (2015) Some aspects of reforming the tax system of Ukraine. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 4(224), pp. 135-143.

Abstract

The paper examines the main issues in the reform of the tax system in Ukraine. Highlighted the negative factors that have a systemic character. The main tendencies in strengthening fiscal function of taxes and clarified the consequences of such gains for the national economy. Analyzes the changes in the legislation of Ukraine, related to the tax reform, identifies the main trends in the collection of taxes in the consolidated budget and the main trends in the proportion of tax on the revenue side of the budget. Projected effects of the reform. Put forward proposals for changes in the tax reform, in particular the introduction of a system of principles of the tax system of the principle of compliance with the standards of life support.

Keywords

tax reform, the principles of the tax system, the trend in collection of taxes.

JEL classification: H20

UD classification: 338.24.021.8.336.22: (477)

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