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№ 12/2022

№ 12/2022

Fìnansi Ukr. 2022 (12): 87–110
https://doi.org/10.33763/finukr2022.12.087

TAX POLICY

VALIHURA Volodymyr 1, VALIHURA Tetiana 2

1 West Ukrainian National University
OrcID ID : https://orcid.org/0000-0001-5114-3886
2West Ukrainian National University
OrcID ID : https://orcid.org/0000-0002-1297-0907


Assessment of the competitiveness of the Ukrainian tax system of as a factor of the national wealth formation


Introduction. In the field of interstate distribution of income and wealth, there is a need to study the impact of the state's tax system on the formation of national wealth. The tax system of the state, which facilitates the development of business, the attraction of laborresources and prevents the outflow of capital, ensures the preservation and increase of national wealth.
Problem Statement. For Ukraine, the issue of tax competition is particularly relevant at the current stage. This is due to the country's acquisition of EU member status and economic and demographic consequences of the Russian-Ukrainian war. Accordingly, the question of strengthening the competitiveness of the tax system of Ukraine from the standpoint of preserving and increasing the country's national wealth is now acute. However, the solution of this scientific task must be preceded by an assessment of the current state of the competitiveness of the tax system of Ukraine.
Purpose. To assess the level of competitiveness of the tax system of Ukraine from the point of view of the formation of tangible and intangible national wealth and the rational use of natural resources.
Methods. The following general scientific and special methods were used in the research process: analysis, synthesis, induction, deduction, expert assessment, integral assessment, description, grouping, comparison, theoretical generalization and abstract-logical.
Results. The methodical approach to assessing the competitiveness of the tax system of Ukraine in the context of the formation of tangible and intangible national wealth and the rational use of natural resources is substantiated and applied. The indicators were analyzed and the integral index of competitiveness of the tax system to form material national wealth was calculated. Based on the analysis of statistical indicators and tax legislation, an assessment of the impact of the tax system of Ukraine on the formation of intangible national wealth and the rational use of natural resources was carried out.
Conclusions. The analysis of indicators for assessing the competitiveness of the tax system of Ukraine to form material national wealth proves that in Ukraine five of them have a better value than the average level for the EU-27, and three - worse. For Ukraine, the integral index of the competitiveness of the tax system to form material national wealth has acquired a value of 1.16, which is higher than the base indicator. Negative trends in the spheres of education and science and culture and art indicate a decrease in the level of intangible national wealth in Ukraine. The state regulatory policy has had a significant impact on this, since most of the institutions in the researched fields are state-owned and the reduction of their funding led to such consequences. The tax system of Ukraine has a low level of competitiveness in the rational use of natural resources.

Keywords:tax system of Ukraine, national wealth, competitiveness of the tax system of Ukraine, indicators of the competitiveness of the tax system of Ukraine, tax rates

JEL: Е21, H20, H22, H24, H25


Valihura V. . Assessment of the competitiveness of the Ukrainian tax system of as a factor of the national wealth formation / V. . Valihura, T. Valihura // Фінанси України. - 2022. - № 12. - C. 87-110.

Article original in Ukrainian (pp. 87 - 110) DownloadDownloads :98
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