FEATURES OF THE TAX SYSTEM

Anna OSADCHA, Alexandra POHRIBNA

Анотація


Introduction: Ukraine is in the crisis economic situation, it is reasonable to consider system of the Ukrainian taxation in comparison with more economically developed foreign countries. In article the analysis of the corresponding leading foreign experience and the analysis of forming of the taxation system in the historical retrospective is carried out that allows to estimate objectively logic of evolution of systems of the taxation, and also to find out what forms are the necessary and caused economic factors and what are accidental that do system inefficient.

Purpose: the purpose of article is studying of the historical retrospective and foreign experience of system of the taxation which will be relevant to improvement of the mechanism of the taxation in Ukraine.

Methods: estimations, comparisons, supervision, analysis and generalization. 

Results: the negative moments of systems of the taxation of other countries are lit: Germany (irrational structure, the overestimated tax rates) and France (availability of numerous transitional types of tax; irrational structure). As a result of research three directions of development of system of the taxation in Ukraine are offered: the taxation on the lowest rate (for example, 15%) for the new enterprises and the enterprises relating to small business, implementations of the regressive form of the taxation for the budget forming enterprises and creation of favorable climate for foreign investors.

For application of the principle of justice return to an ascending scale of the taxation of the income of natural persons is offered, at the same time to the smallest rate to make 10%, but to carry out charges of a tax without payment of deduction in special funds.

Originality: in article have gained further development and improvement of a basis of the theory of the taxation.

Conclusion: the offered directions of modernization of system of the taxation, with a careful eye to international experience and historical aspect of development of the taxation, increase of state regulation of the taxation, with simultaneous provides providing the certain freedom to the enterprises in the choice of the economic policy and implementation of effective state control behind completeness of receipts in the budget.

 


Ключові слова


tax policy; tax; tax forms; tax revenues; tax rates.

Посилання


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