Tax policy of Ukraine in modern conditions
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.
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