ВАЖЛИВІ НАПРЯМИ ОПТИМІЗАЦІЇ ОПОДАТКУВАННЯ УКРАЇНИ В УМОВАХ ЗГОДИ З ЄС
Journal Title: Теоретичні і пракичні аспекти економіки та інтелектуальної власності - Year 2017, Vol 1, Issue 16
Abstract
Yu. Bondaruk. Important directions for optimizing Ukraine's taxation in the context of an agreement with the EU. The article analyzes the analysis of the tax situation in the EU and Ukraine, which showed no abnormal deviations in the tax burden from global trends, the tax burden in Ukraine is below the OECD average, and therefore statements about the high level of the tax burden in Ukraine are not justified. The rating of Ukraine on taxation and comparison of the efficiency of the EU tax systems with Ukraine is shown, which showed the improvement of the taxation and efficiency of the tax system in the country over the past year. The importance of changes in the fiscal sphere for the possibility of implementing European integration is substantiated, having determined the advantages of taxation in the EU countries. The acute problems in the fiscal system, namely, the restriction of financing of the social sphere, frequent changes in legislative acts, obstacles, restrictions, bans on carrying out entrepreneurial activities, high level of corruption were investigated. These are important ways to improve the economic state of the state, focusing on increasing the role of the state in managing and regulating its own financial resources, increasing the volume of GDP. Important directions for optimizing Ukraine's taxation have been identified, which will make it possible to create a modern competitive, socially oriented market economy and accelerate European integration, as well as reforming Ukraine's fiscal system. This should include the creation of an effective legislative framework that meets EU requirements, and the development of strategies for introducing tax incentives for business.
Authors and Affiliations
Yuliya Bondaruk
Keywords
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