The monitoring of the tax burden in the Ukraine and the countries EU

Eduard ROMANYUTA

Анотація


Introduction. In Ukraine, which chose European integration course, there is a need for constant depth analysis of all phenomena and processes that play an important role in the development of tax systems and use taxes as an instrument of state regulation. For Ukraine it is important to consider and study in detail all the trends that are characteristic for EU countries to apply extensive experience in taxation. This will ensure the stability of the socio-economic development and to optimize the tax burden.

The purpose of the article is covering the theoretical and methodological aspects of the definition of the tax burden, the analysis of the impact of the tax burden on business entities and shaping the prospects of optimize the tax burden with European experience.

Results. The author attempts to evaluate the level of tax burden in Ukraine and the EU Member States in this article. The main trends, specific to the tax systems of the EU-27 and Ukraine, are investigated. Regularities of establishing the level of taxation and the ratio of different tax payments in the structure of tax systems are defined. Showing, how to optimize tax burden in fiscal Ukrainian practice in terms of European integration.

Conclusion. The study showed that the tax burden is an important parameter that expresses the state guidelines for socio-economic policy. The level of tax burden in Europe is much higher than in Ukraine. The low level of GDP in our country per capita does not allow for qualitative social policy. GDP growth depends on the creation of a favorable investment climate. Reforming the tax system of Ukraine should consider Taxation of foreign countries. In particular, the use differentiated tax rate for individual tax rates Single Contribution gradual reduction and simplification of tax administration in general, and reducing the tax burden due to improvements in the distribution and redistribution of GDP


Ключові слова


tax burden; tax system; fiscal policy; tax reform; macroeconomic development; tax optimization

Повний текст:

PDF>PDF

Посилання


Smith, A. (2001). Dobrobut natsiy. Doslidzhennya pro prirodu ta prichini dobrobutu natsiy [Welfare of nations. Research on the nature and causes of the welfare of nations]. (O. Vasylieva, Trans). Ye. Litvin (Eds). Kyiv : Port-Royal [in Ukrainian].

Samuelson, Pol A. (1995). Ekonomika [Economic]. Sevastopol : Ahtiar [in Russian].

Wicksell, K. A. (1967). New principle of just taxation : Classic in the theory of public finance. N.-Y. : St. Martin’s Press.

Tkachyk, L. P., Sanina, I. S. (2015). Otsinka rivnia podatkovoho navantazhennia v Ukraini [Estimation of tax burden in Ukraine]. Available at : http://www.vestnik-econom.mgu.od.ua/journal/2015/13-2015/48.pdf.

Zhukevych, O. M. (2009). Efektyvnist podatkovoi systemy Ukrainy : pryntsypy opodatkuvannia ta napriamy reformuvannia zakonodavchoi bazy [Efficiency of the tax system of Ukraine: principles of taxation and directions of reforming the legislative base]. Visnyk KNTEU – Bulletin of KNTEU, 2, 105-113 [in Ukrainian].

Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State Statistics Service of Ukraine]. Available at : http://www.ukrstat.gov.ua/.

Dohody biudzhetu Ukraini – Tsina derzhavy [Revenues of the budget of Ukraine – The price of the state]. Available at : http://cost.ua/budget/revenue/.

Finansoviy portal “Minfin” [Financial Portal “Minfin”]. Available at : http://index.minfin.com.ua/index/gdp/.

Boyko, A. A. (2013). Podatkove navantazhennia yak kryteriy efektyvnosti podatkovoyi polityky [The tax burden as a criterion for the efficiency of tax policy]. Zbirnyk studentskyh naukovyh prats. Odesa, 2, 334-341 [in Ukrainian].

Osnovni pokaznyky ekonomichnoho rozvytku [The main economic indicators]. Available at : http://costua.com/budget/revenue/pension/.

Sybirianska, Yu. V., Kondratenko, M. B. (2014). Nova model podatkovoi systemy Ukrainy : pererozpodil podatkovoho navantazhennia [New model of the tax system in Ukraine : redistribution of tax burden]. Biznes Inform – Business Inform, 7, 276-283 [in Ukrainian].

Krysovatyi, A. I., Valihura, V. A. (2010). Dominanty harmonizatsii opodatkuvannia : natsionalni ta mizhnarodni vektory [Dominance of tax harmonization : national and international vectors]. Ternopil : Pidruchnyky i posibnyky [in Ukrainian].

Main national accounts tax aggregates. Available at : http://ec.europa.eu/eurostat/en/web/products-datasets/-/GOV_10A_TAXAG.

Pakhnenko, O. M., Semenoh, A. Yu. (2016). Osnovni zasady podatkovoi polityky v krainakh YeS na suchasnomu etapi [Basic principles of tax policy in the EU at the present stage]. Efektyvna ekonomika – Effective economy, 12 [in Ukrainian].

Chervinsky, O. S., Koval, O. V. (2014). Analiz podatkovoho navantazhennia v Ukraini ta shliahy yoho optymizatsii [Analysis of tax burden in Ukraine and ways of its optimization]. Naukoviy visnik NLTU Ukraini – Scientific Bulletin of NLTU of Ukraine, 24.6, 307-313 [in Ukrainian].

Krysovatyi, A. I., Melnyk, V. M., Koshchuk, T. V. (2016). Sutnist ta kontseptualni osnovy formuvannia podatkovoi polityky v umovakh yevrointehratsiinykh protsesiv [Essence and conceptual bases of the formation of a tax policy under conditions of the eurointegration processes]. Ekonomika Ukrainy – Economy of Ukraine, 1, 35-51 [in Ukrainian].




DOI: https://doi.org/10.35774/sf2017.02.128

Посилання

  • Поки немає зовнішніх посилань.


ISSN 1818-5754 (print), ISSN 2415-3672 (online)
Ternopil National Economic University
© "WOF", 2004-2019