Tax policy of Ukraine in modern conditions

  • Vitalina Malyshko Hryhorii Skovoroda University in Pereiaslav
Keywords: tax policy, budget and tax regulation, tax pressure, tax system, financial and economic crisis


Subject of research is tax policy. The aim of the study is the analysis of tax policy of Ukraine in modern conditions. The methods used during the study: generalization, method of comparative analysis, method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence of tax policy is described. The main methods of shifting the tax burden and the main purpose of taxes are indicated. It is indicated which issues remain unresolved and need further research. The scope of the results: State Tax Service of Ukraine, Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, united territorial communities. Conclusions. In the context of globalization, a special place is occupied by tax policy, because taxation, as a social institution, is one of the main instruments of social policy of the state. An important condition for the success and effectiveness of the further development of Ukrainian society is the subordination of tax policy to the course of socio-economic transformation, taking into account their bilateral interdependence. The development of the tax system should take place in accordance with the long-term macroeconomic development goals of Ukraine. On the one hand, it is the construction of a socially oriented economy, and on the other – to stimulate the development of national production and ensure its competitiveness. Given these development goals, the main characteristics that the tax system should acquire in the reform process are social orientation and high efficiency of its regulatory potential.


Download data is not yet available.


1. Slavkova, A. A., Vatamaniuk, O. S. (2018). Podatkova polityka Ukrainy v umovakh yevrointehratsii : problemy i perspektyvy [Tax policy of Ukraine in the context of European integration : problems and prospects]. Finansy, oblik i audyt, 1. URL:

2. Finansovo-monetarni vazheli ekonomichnoho rozvytku [Financial and monetary important economic development] : v 3-kh t. T. 1: Finansova polityka ta podatkovo-biudzhetni vazheli yii realizatsii [Financial policy and tax and budget important implementation] za red. A. I. Danylenka. Kyiv : Feniks. 2008. 468 s.

3. Derzhavnyj byudzhet i byudzhetna strategiya 2012–2014 : stabilizaciya ta stalyj rozvytok v umovah reformuvannya ekonomiky Ukrayiny [State budget and budget strategy 2012-2014: stabilization and sustainable development in terms of reforming the economy of Ukraine] : u 4 t. / DNNU «Akad. fin. upravlinnya» ; za red. F. O. Yaroshenka. Kyiv, 2011. T. 1 : Stabilizaciya derzhavnyh finansiv u konteksti strategiyi reform. 920 s.

4. Shvabii, K. I. (2021). Priorytety podatkovoi polityky derzhavy u 2021 rotsi [Priorities of tax policy of the state in 2021]. Doslidzhennia z pytan ekonomichnoi polityky, 1, URL: file:///C:/Users/user/ Desktop/A-4_1611560649-2.pdf.

5. Storozhuk, O. V. (2020). Udoskonalennia podatkovoi polityky : teoriia ta praktyka [Improving tax policy: theory and practice]. URL:

Author Biography

Vitalina Malyshko, Hryhorii Skovoroda University in Pereiaslav

PhD in Economics, Associate Professor of Finances, Accounting and Taxation

How to Cite
Malyshko, V. (2021). Tax policy of Ukraine in modern conditions. University Economic Bulletin, (51), 121-127.
Finance, Monetary Circulation and Credit