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Fiscal Burden in the National Economy: A Dynamic Aspect
Loboda N. O., Chabaniuk O. М., Spodaryk T. I.

Loboda, Nataliia O., Chabaniuk, Odarka М., and Spodaryk, Tetiana I. (2021) “Fiscal Burden in the National Economy: A Dynamic Aspect.” Business Inform 2:292–299.
https://doi.org/10.32983/2222-4459-2021-2-292-299

Section: Finance, Money Circulation and Credit

UDC 336.221.26

Abstract:
The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developing proposals for ways to improve it, taking into account the present day requirements of in this sphere of relations. The functions and principles of the taxation system construction are considered. The list of actual problems of the domestic tax system is generated. The reasons and prerequisites for the problems faced by the tax system in the process of its functioning are disclosed. The concept of tax as a key element of the taxation system is distinguished, as well as tax revenues, which is one of the components of the State budget revenues. It is noted that the problems of excessive tax burden and contradiction of tax legislation in Ukrainian realities are especially topical. Statistical indicators are provided, an analysis of the tax and non-tax revenues to the Consolidated Budget of Ukraine is carried out in the context of three budget periods according to the reports on the implementation of budgets of the State Treasury Service of Ukraine; their dynamics are analyzed; appropriate generalizations, conclusions and proposals have been made. The need for further development and improvement of the taxation system, solving the problems of optimization of tax offenses in the current unstable conditions of functioning of the domestic economy are substantiated. Measures to increase the economic efficiency of the tax system of Ukraine and the directions of reforming this system at the present stage of its existence are proposed.

Keywords: taxes, taxation system, tax policy, tax revenues, tax functions, tax principles.

Fig.: 2. Tabl.: 1. Bibl.: 11.

Loboda Nataliia O. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Chabaniuk Odarka М. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Control, Analysis and Taxation, Lviv University of Trade and Economics (10 Tuhan-Baranovskoho Str., Lviv, 79005, Ukraine)
Email: [email protected]
Spodaryk Tetiana I. – Master, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

Dubynetska, P. P. “Podatkove rehuliuvannia v systemi upravlinnia natsionalnym hospodarstvom“ [Tax Regulation in the Management System of the National Economy]: avtoref. dys. … kand. ekon. nauk : 08.00.03, 2015.
Shura, N. O., Burkova, L. A., and Semeniaka, T. V. “Sutnist, znachennia ta aktualni pytannia opodatkuvannia v Ukraini v suchasnykh umovakh hospodariuvannia“ [The Nature, Importance and Current Issues of Taxation in Ukraine in Modern Conditions of Managing]. Efektyvna ekonomika. 2016. http://www.economy.nayka.com.ua/?op=1&z=5012
[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2755-17#Text
Podatkova systema [The Tax System]. Odesa: VMV, 2014.
Podatkova systema [The Tax System]. Kharkiv: Disa plius, 2019.
Atamanchuk, O. V. “Rehuliuiucha funktsiia podatkiv ta rehuliatornyi potentsial podatkovoi systemy“ [The Regulatory Function of Taxes and the Regulatory Potential of the Tax System]. Ekonomika ta derzhava. 2008. http://www.economy.in.ua/pdf/10_2008/9.pdf
Skoropad, I. S., and Harasymchuk, O. V. “Fiskalna polityka yak sposib napovnennia derzhavnoho biudzhetu“ [Fiscal Policy as a Way to Fill the State Budget]. Visnyk Natsionalnoho universytetu «Lvivska politekhnika». 2011. http://ena.lp.edu.ua:8080/bitstream/ntb/12884/1/080_Fiskalna%20politika%20ja_529_533_714.pdf
Nikitishyn, A. “Suchasni pryntsypy pobudovy podatkovoi systemy i realizatsii podatkovoi polityky“ [Modern Principles of Building a Tax System and Implementing Tax Policy]. Svit finansiv. 2010. http://dspace.wunu.edu.ua/bitstream/316497/19276/1/Нікітішин%20А..pdf
Biudzhetna systema [Budget System]. Ternopil: Ekonomichna dumka, 2012.
“Zvitnist pro vykonannia biudzhetiv“ [Reporting on Budget Execution]. Derzhavna kaznacheiska sluzhba Ukrainy. https://www.treasury.gov.ua/ua
Loboda, N. O., Chabaniuk, O. M., and Melnyk, L. I. “Digital-tekhnolohii yak kontseptualna paradyhma modernizatsii systemy opodatkuvannia“ [Digital Technologies as a Conceptual Paradigm of Modernization of the Taxation System]. Oblik, analiz, audyt ta opodatkuvannia: suchasna paradyhma v umovakh staloho rozvytku. Kyiv: KNEU, 2020. 427-429.

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