TAX POLICY

SOKOLOVSKA Alla ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-1022-8215

The features of Ukraine’s tax system and directions of its adjustment

The article investigates the features of tax system formed in consequences of the Tax Code of Ukraine adoption and their impact on the economy. The directions of improvement of this system are defined. The study emphasizes the importance of reformation in other spheres of social life (in order to overcome the shortcomings and contradictions of the tax system and to implement its fiscal and regulatory capacities).

Keywords:tax burden, tax breaks, investment potential of tax incentives, direct and indirect taxes, the instability tax legislation.

JEL: Н20, Н21, Н22, Н25, Н32, К34.

Sokolovska A. . The features of Ukraine’s tax system and directions of its adjustment / A. . Sokolovska // Фінанси України. - 2013. - № 9. - C. 28-44.