Issue №: 7 (47)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
TAX INNOVATIONS AND THEIR IMPACT ON THE EFFICIENCY OF THE TAX SYSTEM
GUDZENKO Nataliya – PhD, associate professor, assistant professor of accounting and taxation
sectors of the economy Department. Vinnytsia National Agrarian University. (21008, Vinnytsia,
Soniachna str. 3, е-mail: gudzenko_nm11@ukr.net).
KORPANIUK Tetiana – Candidate of Economic Sciences, Associate Professor, Associate
Professor of the Department of Accounting and Taxation in the fields of Economy Vinnytsia National
Agrarian University (21008 Vinnitsa, 3 Soniachna str., e-mail: tsharko@ukr.net)
PLAKHTII Tetiana – Doctor of Economic Sciences, Associate Professor, Associate Professor of
the Department of Accounting and Taxation in the fields of Economy Vinnytsia National Agrarian
University (21008 Vinnitsa, 3 Soniachna str., e-mail: taniprof@i.ua)
The main characteristics of the current tax system are considered, its advantages and disadvantages
are highlighted.
The systems of direct and indirect taxation in Ukraine are investigated, their features and problems
of functioning are revealed and characterized. The reasons for the imperfection of certain types of direct
and indirect taxes are determined, and directions for improving the mechanism of their collection are
proposed considering the experience of European countries. The peculiarities of the development of
domestic taxation are substantiated in order to optimize the tax burden, reduce tax pressure on
entrepreneurial structures taking into account the European integration course of the state development.
The impact of changes in the tax legislation in the part of tax rates and taxation objects on the
possibility of increasing the revenue of the budget and fulfilling the functions of stimulating economic
development by taxes is described. The proposals on optimizing the tax system and reducing the tax burden
are summarized.
1. Andrushchenko, V.L., & Tuchak, T. V. (2016). Podatkova derzhava: monoghrafija [Tax state:
a monograph]. Kyiv: Alerta [in Ukrainian].
2. Verkhovna Rada Ukrainy. (2010). Podatkovyi kodeks Ukrainy [The Tax Code of Ukraine].
zakon5.rada.gov.ua Retrieved from http://zakon5.rada.gov.ua/laws/show/2755-17.
3. Derzhavna fiskalna sluzhba Ukrainy [State fiscal service of Ukraine]. sfs.gov.ua. Retreived from
http://sfs.gov.ua [in Ukrainian].
4. Derzhavna kaznacheiska sluzhba Ukrainy [The State treasury service of Ukraine].
treasury.gov.ua. Retreived from https://www.treasury.gov.ua [in Ukrainian].
5. Ukrainske tovarystvo ekonomichnykh svobod [Ukrainian Economic Freedoms Foundation].
ueff.org. Retrieved from https://ueff.org [in Ukrainian].
6. Tolochko, V.M., & Muzyka, T.F. (2011). Ohliad mekhanizmu stiahuvannia podatkiv v Ukraini
ta deiakykh krainakh svitu [Overview of the tax collection mechanism in Ukraine and in some countries
of the world]. Sovremennaya farmatsiya, С. 71-74. Retrieved from http://dspace.nuph.edu.ua/
handle/123456789/10108 [in Ukrainian].
7. Podatok na dokhody fizychnykh osib ta podatok na sotsialne zabezpechennia dlia kompanii,
mizhnarodnyi dosvid. Informatsiina dovidka [Individual income tax and social security tax for companies,
international experience. Information help]. euinfocenter.rada.gov.ua. Retrieved from
http://euinfocenter.rada.gov.ua/uploads/documents/29359.pdf [in Ukrainian].
8. Sidelnykova, L.P., & Naidenko, O.Ie. (2017). Realizatsiia pryntsypu sotsialnoi spravedlyvosti v
opodatkuvanni fizychnykh osib [Implementation of the principle of social justice in the taxation of
individuals]. Ekonomika rozvytku - Development Economics, 2, 86-96 [in Ukrainian].
9. Plakhtii, T. F. (2018). Podatkova znyzhka z podatku na dokhody fizychnykh osib: poriadok
zastosuvannia ta dokumentalne pidtverdzhennia [Tax abatement on personal income tax: application
procedure and documentary assignment]. EKONOMIKA. FINANSY. MENEDZhMENT: aktualjni pytannja
nauky i praktyky – EСONOMY. FINANСES. MANAGEMENT: topical issues of science and practical
activity, 3, 125-143 [in Ukrainian].
10. Vietskaya, O.V. (2018). Sovremennyie tendentsii v nalogooblozhenii pribyili korporatsiy: perspektivyi naloga na vyivedennyiy capital [Modern trends in corporate income taxation: perspectives of the withdrawn capital tax]. Ekonomika promyslovosti – Economy of industry, 2 (82), 24-49 [in Ukrainian].
11. Chaika, V.V. (2017). Podatkova polityka Ukrainy: teoretyko-pravovyi aspekt: monoghrafija [Tax policy of Ukraine: theoretical and legal aspect: a monograph]. Irpin: Universytet DFS Ukrainy [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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