BUSINESS INFORM №1-2016

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44

Section: Finance, Money Circulation and Credit
UDC 336.221
Tomniuk T. L.
Tax Reform in Ukraine: Major Achievements and Directions of Increasing the Efficiency (p. 267 - 271)
The article is aimed at studying the status of the reform of Ukrainian tax system and setting strategic directions for increasing the efficiency of tax reforms. As result of research, a critical analysis of the main taxation changes during the contemporary history of Ukraine's tax system from the adoption of the Tax code of Ukraine and up to the present has been conducted. Absence of real tax transformations during the period of 2014-2015 has been proven. A reduction in the number of mandatory payments by means of their regrouping, as well as covert charging as part of other obligatory payments, has been displayed. In order to achieve effective progress in the implementing tax reform, necessity of using an integrated approach has been reasoned, based on the principles of liberalization of taxation, stability and unification of tax rules, improving the tax control system, countering corruption and improving the effectiveness of public expenditures. Prospect of further research in this direction is specification of measures to reform tax policy in order to ease the tax burden and improve the procedures for tax administration.
Keywords: tax reform, taxes, tax liberalization
Fig.: 1. Bibl.: 11.

Tomniuk Tetiana L. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Chernivtsi Trade and Economics Institute of Kyiv National Trade and Economics University (7 Tsentralna Square, Chernivtsi, 58002, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Tomniuk, Tetiana L. (2016) “Tax Reform in Ukraine: Major Achievements and Directions of Increasing the Efficiency.” Business Inform 1:267–271.

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