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Problems and Ways to Improve the System of Direct Taxation in Ukraine
Sadovenko M. M., Ariienchuk A. M.

Sadovenko, Maryna M., and Ariienchuk, Anastasiia M. (2019) “Problems and Ways to Improve the System of Direct Taxation in Ukraine.” Business Inform 12:325–331.
https://doi.org/10.32983/2222-4459-2019-12-325-331

Section: Finance, Money Circulation and Credit

UDC 336.02

Abstract:
Tax revenues are one of the main sources of formation of budget revenues, while direct taxes are always playing the important role. In the structure of tax revenues of Ukraine, such taxes are smaller in amount than indirect ones, but they are considered the most fair, because they allow to shift the main tax burden on the wealthier segments of the population, having a direct dependence on the level of the payer’s income. The use of direct taxes is one of the economical methods of management and ensuring the relationship of national interests with the interests of economic entities and the population, but the low level of tax culture, imperfection of fiscal legislation and a tax mechanism not tuned up reduce revenues to an already scarce budget. Therefore, taking into account today’s realities, the problem of building a perfect and efficient system of direct taxation becomes especially urgent. The article is aimed at analyzing direct taxes, their role in the formation of budget revenues, as well as defining shortcomings and ways to improve direct taxation in Ukraine. The dynamics of receipts of major direct taxes to the Consolidated Budget of Ukraine are analyzed. The problems and shortcomings of individual budget-forming taxes are allocated. The relevance of direct tax reform is substantiated. The authors recommend ways to improve the direct tax system with regard to: the institutional taxation environment; eliminating inaccuracies in the algorithms of defining tax base; introducing a complex progression in the taxation of personal income; minimizing tax preferences; gradual reduction of the tax burden on the country’s economy; improving the fiscal efficiency of taxes by expanding the tax base, abolishing conventions on avoiding double taxation with offshore zones; improving the system of administration; reforming the State tax service and so on.

Keywords: direct taxes, personal income tax, corporate income tax, tax rate.

Fig.: 2. Tabl.: 3. Bibl.: 9.

Sadovenko Maryna M. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Finance, Banking and Insurance, Kryvyi Rih Economic Institute of the Kyiv National Economic University named after Vadym Hetman (16 Medychna Str, Kryvyi Rіh, Dnіpropetrovsk region, 50051, Ukraine)
Email: [email protected]
Ariienchuk Anastasiia M. – Masters Student, Kryvyi Rih Economic Institute of the Kyiv National Economic University named after Vadym Hetman (16 Medychna Str, Kryvyi Rіh, Dnіpropetrovsk region, 50051, Ukraine)
Email: [email protected]

List of references in article

“Dokhody Derzhavnoho biudzhetu Ukrainy“ [Revenues of the State Budget of Ukraine]. http://old.cost.ua/budget/revenue/
Ofitsiinyi sait Ministerstva finansiv Ukrainy. http://www.minfin.gov.ua
Zubenko, V. V. et al. Biudzhetnyi monitorynh: Analiz vykonannia biudzhetu za 2016 rik [Budget Monitoring: 2016 Budget Execution Analysis]. Kyiv: IBSD, 2017.
Trofimova, M. O. “Podatok na dokhody fizychnykh osib v Ukraini: fiskalna ta sotsialno-rehuliatyvna rol“ [Personal Income Tax in Ukraine: Fiscal, Social and Regulatory Role]. Efektyvna ekonomika. 2013. http://www.economy.nayka.com.ua/?op=1&z=947
Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy. http://www.ukrstat.gov.ua
Sybirianska, Yu., and Pirnykoza, P. Podatok na prybutok pidpryiemstv v Ukraini u 2011-2016 rokakh [Corporate Income Tax in Ukraine in 2011-2016]. Kyiv: Ofis z finansovoho ta ekonomichnoho analizu u Verkhovnii Radi Ukrainy, 2017.
Hotsak, Yu. “Zakhody reformuvannia priamoho opodatkuvannia v Ukraini“ [Direct Taxation Reform Measures in Ukraine]. Naukovyi bloh. 27.06.2014. https://naub.oa.edu.ua/2014/zahody-reformuvannya-pryamoho-opodatkuvannya-v-ukrajini/
[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2755-17
Riabchuk, O. H. “Evoliutsiia rehuliuvannia dokhodiv naselennia shliakhom yikh opodatkuvannia“ [The Evolution of the Regulation of Population Income Through Taxation]. Ekonomika ta derzhava, no. 6 (2012): 44-47.

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