Formation of taxation system in Ukraine at the present stage

Abstract

This article is intended to the problem of Ukraine tax system reforming. Tax regulation
is one of the determining factors of the competitiveness of the national economy and one of the main
levers of economic growth of the state. The current tax system was characterized by internal
inconsistience of its components, instability, complexity, inconsistency to the principles of social and
economic justice, the negative impact on the development of the national economy. That is why were
proposed a number of changes to the tax system, that are approved and puted into practice by the relevant
regulations. In order to study and summarize the results of the tax reforms in Ukraine and analyses its
impact on economic growth was made an assessment of the changes in relation to the major direct and
indirect taxes. The result of the study are conclusions that were done during the adoption of amendments
to the Tax Code a specific list of problems of the old tax system wasn’t solved to the end. Events of
reform were to been simplify and reduce the cost of the system of tax administration. However, reducing
the number of taxes does not mean an improvement in their administration and does not affect the
simplification of the business environment in Ukraine. In this context, the priority task is to reduce the tax
load and establish the optimal ratio of direct and indirect taxation.