ПОДАТКОВА СИСТЕМА УКРАЇНИ: ҐЕНЕЗА ТА СУЧАСНИЙ СТАН. TAX SYSTEM OF UKRAINE: GENESIS AND CURRENT STATE
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Date
2022
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Abstract
У статті комплексно досліджено розвиток національної податкової системи, її складові елементи, визначено її роль в економічній діяльності держави. Особливу увагу приділено нормативно-правовим актам, що здійснювали правове регулювання в досліджуваний період. Розглянуто вплив податкової системи на стимулювання або дестимулювання розвитку певних галузей економіки. Досліджено наукову літературу, статистичні дані у сфері оподаткування, які дають змогу оцінити поточний стан вітчизняної податкової системи. Тhe paper comprehensively examines the development of the national tax system, its constituent elements, and determines its role in the economic activity of the state. Special attention is paid to normative and legal acts that carried out legal regulation in the studied period. The impact of the tax system on stimulating or disincentivizing the development of certain sectors of the economy is considered. Scientific literature, statistical data in the field of taxation, which allow assessing the current state of the domestic tax system, have been studied.
During the study of the topic, the special role and importance of the tax system in the economic activity of the state, which is the foundation of the budget and allows the state to effectively implement the necessary socially important functions, was proven. In the formation of public money funds, which are then directed to the relevant spheres of life, tax revenues in comparison with other budget revenues provide a significantly larger share of profit to the corresponding budget, and therefore, in recent years, the leadership trend of tax revenues in the revenues of the budget of Ukraine has been maintained. Legislative regulation of tax revenues is ensured by tax and budget legislation. During the study of the development of the tax system of Ukraine, its constant development and improvement, a significant change in the composition of tax payments from the initial situation to the current state were revealed.
The processes of regulatory regulation of the reforms carried out are also considered. A particularly significant contribution to the development of the tax system of Ukraine was made by the Tax Code of Ukraine, which systematized the structure of tax legislation.
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податкова система, податкові надходження, публічні грошові фонди, податковий тиск на бізнес, tax system, tax revenues, public monetary funds, tax pressure on business