№ 5/2019

Fìnansi Ukr. 2019 (5): 50–63https://doi.org/10.33763/finukr2019.05.050

TAX POLICY

TYMCHENKO Olena ¹, SYBIRYANSKA Yuliia ², POLISHUK Yevheniia ³

¹SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0002-8143-1261
²No data
OrcID ID : https://orcid.org/0000-0003-4075-3560
³SHEE “Kyiv National Economic University named after Vadym Hetman”

Tax debt in Ukraine: changes in the trend

Abstract. The tax debt state analysis is the important stage of tax debt administration. It allows determining main trends, changes, specific things that should be considered when making management decisions. The article aims to demonstrate the results of the tax debt state analysis in Ukraine. Using statistical methods, the authors reveal changes in the tax debt dynamic and structure, establish the correlation between the GDP and tax debt, tax burden and tax debt in Ukraine. The period for analysis is 2000 – 2018. According to the authors’ findings, аlong with the GDP growth, the tax debt also grows reflecting such a stereotype of the payer's behavior when an increase in the tax base increases the accrued amounts of tax liabilities that are not paid within the established time frame. An increase in the tax burden on rent has led to an increase in the tax debt for this type of compulsory payments to the government and an increase in its share in the structure of the debt. The regional structure of the tax debt in Ukraine has not changed. The authors make the same conclusion about the tax debt division between the central and local budgets. But the share of tax debt to local budgets has grown. So it is reasonable to involve the local governments into the process of tax debt administration in Ukraine. The search for ways to improve the administration of tax debt should be conducted in the context of debtor’s segmentation and justification of appropriate management strategies, depending on the characteristics of each segment, which take into account the financial status and tax history of the debtor.

Keywords:tax, tax debt, tax burden, tax debt structure, tax debt state.

JEL: H20

TYMCHENKO O. . Tax debt in Ukraine: changes in the trend / O. . TYMCHENKO, Y. . Sybiryanska, Y. . POLISHUK // Фінанси України. - 2019. - № 5. - C. 50-63.

Article original in Ukrainian (pp. 50 - 63)

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