№ 5/2017

Fìnansi Ukr. 2017 (5): 39–52https://doi.org/10.33763/finukr2017.05.039

TAX POLICY

IVANOV Yurij ¹, SHVABIY Kostiantyn ²

¹Research and Development Centre for Industrial Problems of Development of NAS of Ukraine
OrcID ID : https://orcid.org/0000-0002-5309-400X
²The University of the State Fiscal Service of Ukraine
OrcID ID : https://orcid.org/0000-0002-4837-391X

Urgent problems of state tax policy formation in Ukraine

State tax policy, approaches to its formation and implementation in Ukraine are of secondary importance in the system of levers of economic management and public finances. Therefore, the purpose of the article is to summarize the practice of implementing tax policy in Ukraine and develop proposals to improve the efficiency of its formation process as well as its result (policy quality), taking into account the world's best practices. It is determined that the content of the tax policy should be consistent with the goals of the country's socio-economic development in the context of the new model of society. At the same time, it is shown that there are limitations of economic, political, information and institutional character when choosing a tax policy and corresponding mechanisms. The authors propose an institutional mechanism for the formation and implementation of the state tax policy in Ukraine, which will allow regulating all the processes and procedures for its development, which in future should become part of the tradition and public culture, and avoiding many contradictions and conflicts at the stage of its formation. It is found that to improve the quality of tax policy, support and effective communication with both theoretical and applied science are necessary. It is proved that the scientific approach is able to produce objective fiscal rules and tax mechanisms that eventually translate into the language of law and makes it possible to minimize discretionary political decisions. The authors make proposals on the application of a systematic approach to tax policy based on scientific developments and best world practices, as well as the strategy for implementing such a policy through detailed elaboration in annual tax resolutions.

Keywords:state tax policy, mechanism of tax policy formation, international experience, institutional mechanism of formation and implementation of the state tax policy.

JEL: E62, H20, H87.

Ivanov Y. . Urgent problems of state tax policy formation in Ukraine / Y. . Ivanov, K. . SHVABIY // Фінанси України. - 2017. - № 5. - C. 39-52.

Article original in Ukrainian (pp. 39 - 52)

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