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The most important thing in any research, including the analysis of socio-demographic problems, is the professional view of the scientist. It is necessary to analyze the current socio-demographic situation and the trendency of its development to generate professional view. The research considers the negative trend of household development in Ukraine and how Federal Republic of Germany is trying to improve the marriage situation in Germany by financially incentivizing people to get married. The research analyzed households by the number of their members, the average age of men and women at the time of registration of the first marriage, and the trend in the number of registered marriages per year. In addition, a part of the tax system of the Federal Republic of Germany was analyzed. Based on the analysis of the German tax system, a hypothetical situation is modeled to demonstrate how marriage affects the tax burden of households. The results of the modeled hypothetical situation, in particular, the extent to which citizens of the Federal Republic of Germany save on taxes, are demonstrated in this research. The results of this research can be useful for formulating an effective tax management strategy in Ukraine to support household development and family creation.

The purpose of the article is to define the functions of public control in reforming the tax system and improving the activities of the State Tax Service of Ukraine. The article determines that under the legal regime of martial law, the importance of public control increases as a means of preserving high democratic standards of functioning of public authorities and preventing the penetration of totalitarianism into the Ukrainian legal reality. An important role in achieving this goal is played by the functions of public control, which should be understood as the main areas of its implementation, through which the goals and objectives of control activities are achieved. An analysis of the current state of development of public control in the tax area and its legal regulation has allowed us to identify the following functions of this control. The informational function allows civil society, taxpayers, and interested international entities to promptly receive information on the state of the tax system, promising areas of its reform, and problems existing in the activities of the tax service. The consolidation function of the public control ensures the coordination and harmonization of the interests of the state and taxpayers to jointly solve a global problem - an effective rebuff of the aggressor state. The preventive function of public control includes reducing the level of corruption and other risks that accompany the activities of tax services in the conditions of insufficient transparency of their activities. The function of improving legal support by means of public control allows timely identification of conflicts and contradictions of existing legal acts and development of proposals for amendments and additions to them. The function of raising the legal culture of participants in tax relations allows for the use of cooperation between the tax service and civil society to develop and consolidate standards of integrity for both tax officers and taxpayers. The function of taking into account social needs in the course of public control serves as a means of preserving the social purpose of the tax system and ensures its organic connection with ensuring the exercise of rights, freedoms and interests of individuals and legal entities. [ABSTRACT FROM AUTHOR]

The article is devoted to a topical topic - taxation in Ukraine, which is extremely important under the conditions of modern force majeure, which the country faced during the Russian-Ukrainian war and taking into account the challenges of its post-war recovery. The purpose of the research is a constructive and critical analysis of publications on tax topics, the formulation, and justification of the author's own positions on the reform of tax management, and their specification in the context of ensuring efficiency, effectiveness, and justice in taxation. The main results of the study are a structured assessment of current publications on tax topics by Ukrainian and foreign scientists; identification of existing problems in the taxation system in Ukraine and substantiation of the author's approaches and practical ways of solving them; critical rethinking of the essence of the categories of efficiency, effectiveness and justice in the context of their implementation in the taxation system; development of criteria for assessing the efficiency and effectiveness of tax management; proposals for the use of stimulating and social tax benefits for the activation of economic development and justice in the tax sphere. The authors defend the position according to which tax relations between the state and taxpayers should be regulated by establishing the parity of their financial interests, which requires greater attention to taxpayers. Therefore, the work examines the systems of state and corporate tax management and outlines their interaction. The main thesis is to ensure the unidirectionality of the fiscal interests of the state and the financial interests of taxpayers. The tax burden on individuals in the complex of direct and indirect taxation is also investigated, the modern relevance of Engel's law is proven, and a specific option for restoring tax justice for individuals is proposed. The stated fairness is associated with the introduction of a progressive scale of personal income taxation; but in order not to repeat the false experience of tax progression, which Ukraine gained at the beginning of the formation of its own tax system, this progression should be slow, and the "jumps" of tax rates should not be exaggerated. This article will be of interest to scholars and practitioners concerned with taxation issues. [ABSTRACT FROM AUTHOR]

The aim of the study is to develop an alternative scientific and methodological approach to the rating assessment of the level of competitiveness of the tax system of the leading countries of the world. A review of scientific studies devoted to the integral assessment of tax systems of different countries showed a variety of approaches to the choice of indicators and valuation methods. Despite the obvious positive aspects of the methodology for calculating the International Tax Competitiveness Index (ITCI), there are claims regarding the number of indicators and the methods for calculating final scores in subcategories and categories. A methodical approach to an alternative integral assessment of the level of tax competitiveness based on the use of the model of the iterative method of principal components is proposed, which made it possible to compile a ranking of the level of efficiency of the tax systems of European countries in 2023. The presented model is easily implemented without the involvement of special applied statistical programs. Ukraine (like most countries with developing economies) is not yet among the 38 countries of the Organization for Economic Cooperation and Development, so the official ITCI index for Ukraine can only be calculated unofficially. The taxation system of Ukraine is characterized by both positive indicators and some shortcomings. Therefore, in order to improve the tax system of Ukraine, it is necessary to study the positive and negative experience of other countries and determine the factors influencing the country’s position in the ranking of international tax competitiveness. In the course of further research, it is necessary to critically review the system of indicators, excluding the ones that do not significantly affect the final result, but can lead to certain errors.

The article examines the formation of the fiscal policy of the People's Republic of China and the fiscal policy of Ukraine. The theoretical aspects of the formation of fiscal policy are highlighted, the stages of the formation of the fiscal policy of China and Ukraine in historical retrospect are given. The description of reforming the fiscal and tax system of China is carried out with reference to the achieved successes in the socio-economic development of the country. An overview of the trade and economic relations between Ukraine and China is provided. Based on the current state of the socio-economic situation of both countries, the prospects for the development of Ukrainian-Chinese economic activity are described and the need to harmonize the fiscal policies of the countries is substantiated.

In the wake of the war in Ukraine and the rapid spread of the COVID-19 pandemic, many businesses have either suspended or closed their operations. The introduction of martial law requires rapid adaptation of tax legislation to new realities. To do this, the State must, in particular, distribute its burden to promote the survival of businesses in the wartime conditions. One of such plans is to carry out the tax reform «10-10-10», which provides for amendments to tax legislation, revision of preferential taxation of certain business segments and reduction of basic tax rates. Making adjustments to these tax rates will lead to serious changes in the State budget itself. The main taxes that will be changed during the reform are VAT, personal income tax and business income tax. Analysts argue that reducing them to 10% and strengthening tax control over entrepreneurs and enterprises will lead to the withdrawal of a significant part of business from the «shadow». The important point is that, in contrast to reducing the rates on basic taxes, the authors of the reform propose to strengthen control over the activities of not only registered entrepreneurs, but also the population that receives income without registering as a business entity. This will entail an increase in fines for violating tax legislation. Among the important shortcomings of the reform are the potential increase in the budget deficit resulting from a significant reduction in taxes, as well as the conditions of the European Directive 112, which Ukraine has to adhere to within the framework of European integration and according to which the VAT rate cannot be less than 15%. In turn, the advantages are strengthening tax control, de-shadowing the economy and reducing the tax burden on the wage fund, improving the standard of living of the population, supporting business and attracting foreign investment. Thus, after a detailed consideration of the reform, familiarization with the opinions of leading experts and a brief analysis, it can be argued that in such a difficult situation in which Ukraine finds itself now, it is appropriate to make fundamental changes to the tax system in order to improve the financial condition of the population, enterprises and the economy in general.

The question of reforming the tax system is becoming increasingly urgent in the conditions of martial law and inevitable. The tax system is the basis of the country's economic development. The level of social development, indicators of GDP growth, the number of working enterprises and investments in the country are a complete reflection of the state of the country's tax system. Martial law requires immediate changes to the tax legislation adapted to the prevail ing conditions. Since the beginning of the war, the first emergency changes to tax legislation have been adopted, but the impact of martial law on the economy is extremely dynamic, which requires flexible tax legislation that provides for the rapid transformation of the tax system to any conditions, that is, a universal and stable system of laws that is able to respond to any changes in the country. But a very big problem arose between balancing the development of the economy and ensuring the country's defense system. The business has significantly reduced economic activity, has problems with working capital, closes and goes into the shadows. The state tried to stimulate business activity, including through taxes. But the low effectiveness of the tax policy of the state under the conditions of war is a problem today. Martial law is a trigger for introducing tax reforms in Ukraine. In August of last year, the project of the "10-10-10" program was presented, which provides for a reduction to 10% of the key tax rates - VAT (now - 20%), on the income of individuals (18%) and on the profit of enterprises (18%). Also, the reform provides for the cancellation of EUV and tax benefits and the establishment of the military levy at the level of 3% (instead of 1.5%). [ABSTRACT FROM AUTHOR]

The free movement of capital, goods, services and workers between countries creates new challenges for national tax systems. The problem is complicated by the growing importance of intra-firm crossborder trade and complex production chains, the growing contribution to added value of hard-to-assess and easily mobile intangible assets, as well as the growing digitalization of the economy. The interaction of national legislation, international norms and bilateral treaties has formed a very complex international tax architecture. This makes it necessary to distinguish between the countries of origin, residence and destination. The paper analyzes the problems of building a tax system based on the source principle, defines the criteria for identifying the source of income, which is equated with added value, which is determined by the sum of factor incomes - wages and profits. The transition to the application of the balance sheet method of calculating added value automatically identifies the source of income by the place of payment of wages and receipt of profit. The country in which the added value is created clearly determines the place where this value should be taxed. The place of taxation of added value and its components does not depend on the composition and origin of capital, the use of intangible assets, the ownership of shares and any components. All these features of capital must be used in the distribution of the remaining profit after paying all taxes, contributions and fees provided by the law of the source country. Due to the uncertainty of the concept of "resident" and the possibility of residence in many jurisdictions at the same time, the principle of taxation of distributed profits (dividends) based on residence should be replaced by the principle of citizenship. The application of the proposed changes to the Tax Code of Ukraine makes it impossible to transfer profits. [ABSTRACT FROM AUTHOR]

The article examines the problems of crime prevention in the field of taxes and fees. It is noted that offenses in the field of taxation have an extremely negative impact on the socio-economic development of society. Tax evasion significantly reduces the planned results of the development of the Ukrainian state. This makes it necessary to take strict measures to counteract the mentioned actions, since stable trends in recent years indicate a fairly high proportion of offenses committed in the field of tax law. Violations of tax legislation are mainly related to the procedure for calculating and paying the largest taxes to the state and local budgets. At the same time, an important element of legal support for the stable functioning of the economy is the use of means of legal influence aimed at eliminating violations of tax legislation and bringing the guilty to legal responsibility. In this, perhaps the most important function of legal responsibility is preventive (warning), which encourages legal entities and individuals to comply with tax legislation. Such a function should be considered as the main goal of the financial activity of the state, which consists in creating the necessary ethical prerequisites capable of preventing tax offenses in the field of taxes and fees. It was emphasized that it is important to intensify preventive and informative work in order to improve tax culture and educate a law-abiding taxpayer. This is due to the fact that one of the causes of tax crime is the moral and psychological state of society, which is characterized by a negative attitude towards the existing taxation system. This attitude is to a large extent explained by the low level of tax culture, to improve which it is necessary to widely inform the population about tax legislation and its application. At the same time, educational work with taxpayers, formation of law-abidingness and tax discipline should be in the foreground. In order to raise tax culture among citizens, it is necessary to introduce the subject «Tax culture» in schools and institutions of higher education. [ABSTRACT FROM AUTHOR]

The article considers the role of fiscal policy in ensuring the competitiveness of the national economy. In particular, the essence of fiscal policy is defined and the basic scientific approaches to scientists’ understanding of the content of economic competitiveness are analyzed. It is substantiated that such competitiveness is directly related to the competitiveness of the fiscal system. Considering the structure of the fiscal system and the main directions of fiscal policy, the article determines that the tax system plays an important role in shaping such a policy. It is substantiated that the overall level of competitiveness of the country’s economy depends partly on the efficiency of tax competition in the country. To this end, the article deepens the theoretical provisions of understanding the essence of this type of competition, which is implemented on the basis of an analysis of approaches to its consideration available in the scientific literature. In general, the authors determine that tax competition, in the current realities, is an important and integral component of the entire process of forming an appropriate level of competitiveness of the country in the global markets of goods, services, raw materials and, especially, markets of capital. As the experience of many countries shows, a transparent and efficiently functioning tax system in the country helps to attract foreign investment in the real sector of the economy, in particular in high-tech spheres. So, the specific features of this type of competition are specified and it is found that the competitiveness of the tax system is determined through a comparative analysis of its parameters from the indicator of functioning of tax systems in other countries. Analyzing the essence of fiscal policy, peculiarities of its development and implementation, the article expands the theoretical foundations of the ontological relationship between such a policy and the overall level of competitiveness of the national economy. It is determined that, on the one hand, such a policy is a component of the economic policy of the State and, accordingly, an integral part of economic relations, and on the other hand, it can actively influence the functioning of other subsystems and objects that have the ability to exert external influence on the development of the national economy.

The article examines the peculiarities of the functioning and development of tax audit in the conditions of digitalization. It is noted that the formation of the digital economy involves the active implementation of innovations and information and communication technologies in all types of economic activity and spheres of life, including tax audit. It has been proven that the State Tax Service of Ukraine is actively implementing digital tools in its work with taxpayers. Attention is drawn to the fact that the indisputable advantage of using tax electronic audit is a significant reduction in the time spent on tax audits and an increase in the probability of detecting tax evasion. It is noted that the use of digital tools during tax audits is accompanied by certain problems. Ways to solve them are proposed. The expediency of developing and displaying in the relevant legislative acts the algorithm of the Standard Audit File for Tax (SAF-T) electronic audit procedure is substantiated, which will increase its effectiveness, quality and reduce the time for its implementation.

The article is a study of the peculiarities of preventing tax and levy offenses. In particular, it is established that taxes and levies play an important role in the country's financial system, providing financial resources for carrying out state functions, developing infrastructure, and social programs. An effective tax system affects the financial stability of the state and contributes to its economic development. It has been investigated that administrative and criminal liability are important aspects of combating tax offenses. Administrative liability includes the imposition of fines, penalties, and other sanctions in case of non-compliance with tax obligations. Criminal liability involves holding individuals accountable for intentionally violating tax legislation, including tax evasion or illegal transactions related to tax obligations. The article examines in detail the features of preventing tax and levy offenses, which include a range of measures. It is established that first and foremost, it is necessary to increase the awareness of citizens and enterprises regarding tax regulations and obligations. Wide access to information about tax rules and the consequences of violating legislation promotes conscientious fulfillment of tax obligations. It is determined that the second feature is the establishment of an effective mechanism for monitoring and verifying compliance with tax legislation. This includes setting up an audit system and investigating tax offenses using modern information technologies. Such control helps to detect violations and ensures effective response to them. It is specified that the imposition of strict sanctions for violations of tax legislation is another important component of prevention. An effective system of fines and penalties serves as a preventive measure and a deterrent for potential violators. However, it is important to ensure fairness and transparency in the application of sanctions, avoiding excessive pressure on taxpayers. It has been found that cooperation between government agencies, such as the tax service, law enforcement agencies, and the judicial system, is quite important and has a significant impact on the prevention and cessation of tax offenses. The mutual exchange of information and coordination of actions help to respond more effectively to tax offenses and hold the guilty parties accountable. Therefore, the prevention of tax and levy offenses is an important element in ensuring the financial stability of the state and stimulating its economic development. [ABSTRACT FROM AUTHOR]

The article explores the issue of digitalization of the tax system in Ukraine. The functioning of automated information systems in tax calculations is disclosed, as well as the taxpayers’ interaction with the State Tax Service in the electronic environment is highlighted. The key challenges of digitalization of the tax system are noted, and the need to make use of the latest information technologies to improve the interaction between taxpayers and state financial control bodies is determined. The features and procedures of the subsystem of the Information and Telecommunication System of the State Tax Service «Tax Block», which is used to enter, process, store and provide up-to-date and reliable data, as well as to ensure the interaction with the information systems of the State Tax Service and state bodies in accordance with the legislation of Ukraine and the taxpayers’ information needs, are outlined. The segments of the Information and Telecommunication System «Tax Block» are considered: taxpayers’ registration; processing of tax reporting and payments; tax audit; analytical system; accounting of payments. The essence and procedures of the subsystem of the Information and Telecommunication System of the State Tax Service are disclosed. The principal electronic services employed by taxpayers are characterized, such as: public knowledgemanagement resource; information from registers; payer’s electronic cabinet; electronic reporting; Software registrar of settlement operations; service «Pulse»; interactive tax map of Ukraine. The features of utilizing a number of effective services developed by the State Tax Service of Ukraine within the framework of implementing the digital transformation strategy, in particular InfoTAX, are presented. The advantages of using the state-of-the-art information technologies in tax calculations are outlined. The attention is focused on the fact that when developing a tax digital system, it is necessary to take into account the following aspects: flexibility; continuous improvement of information support, hardware, software; universality; accessibility; order of use; compatibility; data security; reliability. In this context, the measures have been proposed to computerize tax calculations of taxpayers and state control bodies. [ABSTRACT FROM AUTHOR]

Within the article, the impact of the tax policy on fiscal stability and risks management to identify perspectives and challenges facing Ukraine in the conditions of martial law are researched. The main approaches to determining and understanding fiscal stability are identified, which include the approach related to the budget balance; the approach based on the dynamics of money turnover; the approach focused on public debt; and the approach that takes into account socio-economic justice. The advantages and disadvantages of using these approaches are formulated. It is proved that the outlined approaches to understanding fiscal stability are interrelated and complementary, since of them is focused on different aspects of the fiscal policy due to its impact on the economy and society. The integrated use of these approaches allows us to obtain a more complete and objective understanding of fiscal stability and its dependence on other aspects of economic development. The relationship between the tax system and fiscal stability is identified and characterised. It is proved that the tax system, which determined the method of collecting revenues for the state budget and forms the specifics of the state's financial policy, is a significant prerequisite for managing finances and ensuring fiscal stability. The main risks associated with the valid tax system that can affect fiscal stability and formulate the likely consequences of their implementation are identified. The most significant risks include as follows: shortcomings in tax legislation, increased losses of financial and physical assets of economic entities as a result of war, tax abuses and tax evasion, macroeconomic financial and tax crises, tax completion between countries, corruption, tax policy and social conflicts, changes in international tax standards (in the context of the chosen path of the Ukraine's development towards European integration). Prospects for reforming the tax system to improve fiscal stability in the conditions of war and post-war conditions are formulated. [ABSTRACT FROM AUTHOR]

Today, the development of the national economy can only be imagined with the active use of digital technologies. State authorities and local self-governments can ensure more active development of the digital economy, using the full range of methods, tools, and levers at their disposal. Tax instruments, which form the core of the entire mechanism of state regulation, play a decisive role among them. The article aims to systematize the main tax instruments for stimulating the national economy's digitization. A tax instrument is a way for the state to influence the behavior of economic entities in the process of implementing tax relations. Tax instruments are critical elements in the tax regulation system and, accordingly, are essential for ensuring the development of the digital economy. These tools are multi-variant and quite flexible in use, which gives state authorities and local self-government various opportunities to stimulate the behavior of business entities regarding the use of digital technologies in their activities. For the development of the digital economy, it is necessary to use a range of tax instruments that are both stimulating and controlling in nature. The article singles out tax instruments that should be used to stimulate the national economy's digitization processes. Among them: are taxes, tax benefits, special tax regimes, tax holidays, tax administration, tax control, and tax sanctions. In order to create favorable conditions for the development of digital infrastructure and attract investments, it is advisable to improve tax instruments, focusing them on stimulating the development of the IT industry in Ukraine.

The purpose of the article is to study the peculiarities of taxation and doing business by insurance companies under martial law and to determine an algorithm of actions if an insured event occurred during the wartime. Our country is at war now, the current task for business consists in supporting the economy of our State, and this can only be done by preserving the business that operates in Ukraine and pays taxes. Insurance companies must accumulate their strength and do everything to be useful to society for the preservation of Ukraine. The rules of doing business have changed, this is also because of the changes in tax legislation in the wartime. The state for the duration of martial law has simplified tax rules and conditions for doing business. The government has introduced significant changes to reduce the tax burden on insurance companies and on citizens of the country. The amount of taxes paid to the State and local budgets depends on the financing of the defense capability of our country and the performance of other functions assigned to the State. Taxes must be paid on time and in full. The current system of taxation of insurance companies has some problems that require their further study and search for solutions. This will give impetus to new opportunities for the development of the insurance business in our country, since precisely the insurance market is an important component of a market economy that protects people’s well-being and makes a profit by investing temporarily free money in promising projects

Relevance of the research topic. Tax policy is an integral part of the financial policy of the state. Taxes are the basis of the financial stability of the state and the guarantee of a competitive position in the world environment, the stimulation of economic activity and the implementation of social policy. The full-scale invasion of the Russian Federation on the territory of our state set the Government the task of revising previously chosen goals and reorienting them to ensure the country's defense capability and social security of citizens. In the conditions of martial law, it is important to ensure the implementation of the revenue part of the budget in order for the state to implement its functions. Formulation of the problem. The relevance of the chosen research topic is due to the importance of a detailed scientific analysis of tax policy under martial law, tax policy instruments and assessment of the state of the tax system. Analysis of recent research and publications. The issue of the theoretical and methodological foundations of tax policy and its role in the conditions of economic transformations is being studied by many domestic scientists, including: I. Chugunov [1], V. Andrushchenko [2], Z. Varnalii [3], O. Desyatniuk [4], T. Yefimenko [5], Yu. Ivanov [6], A. Krysovaty [7], L. Kozarezenko [8], M. Pasichny [9], A. Sokolovska [10], and others. Selection of unexplored parts of the general problem. Given the relevance of the research topic, the tax policy in the conditions of martial law requires in-depth research in order to identify problems and study the main ways of adapting the state's economy in conditions of war. Problem setting, research goals. The subject of the article's research is the theoretical and methodological foundations of tax policy. The purpose of the study is to reveal the essence of tax policy and methods of its implementation under martial law. Method and methodology of the study. In the process of studying the research questions, general scientific and special methods were used: systemic, structural, comparison, qualitative and quantitative analysis, scientific abstraction and synthesis. Field of application of results. The obtained research results should be used in conducting further scientific research on tax policy, the functioning mechanism of the tax system and its tools under martial law. Conclusions. The essence of tax policy under martial law is revealed. Changes to legislation and the tax mechanism, which were adopted since the introduction of martial law, were analyzed. Sources of tax revenues of the State Budget were determined and their level compared to the same period last year was assessed. The forecast and state of further development of the state's economy are analyzed.

In the wake of the war in Ukraine and the rapid spread of the COVID-19 pandemic, many businesses have either suspended or closed their operations. The introduction of martial law requires rapid adaptation of tax legislation to new realities. To do this, the State must, in particular, distribute its burden to promote the survival of businesses in the wartime conditions. One of such plans is to carry out the tax reform «10-10-10», which provides for amendments to tax legislation, revision of preferential taxation of certain business segments and reduction of basic tax rates. Making adjustments to these tax rates will lead to serious changes in the State budget itself. The main taxes that will be changed during the reform are VAT, personal income tax and business income tax. Analysts argue that reducing them to 10% and strengthening tax control over entrepreneurs and enterprises will lead to the withdrawal of a significant part of business from the «shadow». The important point is that, in contrast to reducing the rates on basic taxes, the authors of the reform propose to strengthen control over the activities of not only registered entrepreneurs, but also the population that receives income without registering as a business entity. This will entail an increase in fines for violating tax legislation. Among the important shortcomings of the reform are the potential increase in the budget deficit resulting from a significant reduction in taxes, as well as the conditions of the European Directive 112, which Ukraine has to adhere to within the framework of European integration and according to which the VAT rate cannot be less than 15%. In turn, the advantages are strengthening tax control, de-shadowing the economy and reducing the tax burden on the wage fund, improving the standard of living of the population, supporting business and attracting foreign investment. Thus, after a detailed consideration of the reform, familiarization with the opinions of leading experts and a brief analysis, it can be argued that in such a difficult situation in which Ukraine finds itself now, it is appropriate to make fundamental changes to the tax system in order to improve the financial condition of the population, enterprises and the economy in general. [ABSTRACT FROM AUTHOR]

The article is devoted to the study of the category "detinization of the economy", its concept, meaning and influence in the economic and social process of Ukraine. Recently, this issue is gaining relevance every year, so the goal is to research ways to optimize tax revenues in the context of innovations introduced by the government. It also outlines a number of tax evasion schemes, the legal nature of this phenomenon, and expresses its own views on the formulation of this concept. The phenomenon of "corruption" is defined, which is a destructive factor affecting the process of production development and investment attraction. Thanks to empirical research methods with statistical support, the conclusion of the negative impact of the shadowing of the economy in Ukraine was made. [ABSTRACT FROM AUTHOR]

The article reveals the challenges of transforming the tax system during a state of war. The tax system is a crucial element of the country's economy, as its efficiency directly impacts the volume of investments, entrepreneurial development, and the level of social security. Addressing these issues in this sphere is urgent, as it can slow down the nation's progress and disrupt financial stability. Since the beginning of the war, the country has been actively working to find optimal means of supporting the tax system. Various transformations have been implemented to optimize and ensure the continuous functioning of the tax sector, including employing different policies and instruments to execute strategies. Reforms aimed at creating effective policies and tools for their implementation have already been introduced. However, the conditions of war are extremely dynamic, and changes in the economic structure are challenging to predict and control. This leads to challenges in achieving an optimal balance between maintaining the stability of the economic system, supporting domestic businesses, meeting the citizens' needs, and providing the necessary financial resources for the military. The dynamics of military events and uncontrolled changes in the economy create complexities in achieving an optimal balance between system stability, support for domestic businesses, citizens' needs, and the demands of the military. Considering the importance of the tax sector for the state's financial sector, special attention is given to making changes to support and optimize this area during times of war. The tax system is a significant factor influencing the country's economic development. Its effectiveness determines how well the country can promote entrepreneurship and provide social security for its citizens. An efficient tax system involves the redistribution of financial resources in the economy, ensuring the functioning of the payment system, and other critical processes. Consequently, measures aimed at improving the tax sphere become an integral part of broader efforts to develop and ensure the stability of Ukraine's economy during wartime. In the context of optimizing the tax sector, significant changes have been implemented organizationally, some of which can be considered extraordinary. However, they have proven to be effective and rational components of strategic crisis management. The key regulators that contribute to changes in the tax policy structure are the fundamental principles of monetary and credit policies during the state of war and the Tax Code of Ukraine. Given the complex nature of Ukraine's tax system, it has become crucial to summarize the results of already implemented measures. Such an analysis is necessary to determine optimal ways of optimization and improvement, particularly during a state of war when economic activities are subject to changes and risks. Summarizing the results of research conducted in the tax field allows for assessing the effectiveness of implemented reforms and developing scientifically justified recommendations to ensure the stable functioning of the system amid external challenges. The main goal of this analysis is to identify potential risks and problematic aspects that could reduce the efficiency of the tax system and lead to adverse consequences for the country's economic stability. A scientifically grounded approach to summarizing research data enables the formulation of action plans to address issues and explore new opportunities. Only such an analysis will ensure the stable development of the country and its financial resilience in the face of unforeseen challenges. [ABSTRACT FROM AUTHOR]

Modern business conditions require the formation of new management tools, particularly in the financial sphere. Under such conditions, the issue of effective taxation is gaining special relevance. Traditionally, the tax system of any country consists of direct and indirect taxes. In recent years, issues related to managing indirect taxes – such as VAT, GST, customs and excise duties – have risen on the corporate agenda. However, there is currently no universal model for the ratio of direct and indirect taxes, because there are a significant number of factors that affect the level of budget filling and payment administration. The article is devoted to the study of indirect taxation in EU countries. Indirect taxes are an increasingly essential source of revenue for governments worldwide. Indirect taxes are generally simple, both for the government to levy and collect since they are applied broadly and automatically included in purchases. This does not mean that these taxes are transparent. Gross receipts taxes lead to tax pyramiding, while sales taxes are clearly marked on invoices and receipts. Indirect taxes, like value-added taxes (VAT) and retail sales taxes, can be neutral because they have little effect on consumer behaviour and apply to all business models the same. Indirect taxes like excise taxes are not neutral because they target specific industries and activities, like cigarettes and alcohol. The article examines the types of indirect taxes, the main trends in the formation of indirect taxation, and its legal regulation in EU countries. It was determined that taxes on production and imports (indirect taxes) and imports accounted for 13.8% of GDP. Based on the results of the study, the main areas of harmonization of indirect taxes in Europe were formed.

The article is aimed at defining the concept of international taxation and its role in the development of society, the impact of tax systems on the economic growth of the countries of the world, the peculiarities of the tax systems of developed countries and their place in the ranking on the index of international competitiveness of a tax system. The main changes in taxation in developed countries are also investigated, a rating was compiled and an analysis is carried out on the basis of indicators of tax revenues and competitiveness. Analyzing, systematizing and generalizing the scientific works of many scholars, contemporary models of taxation, along with features and differences of tax systems of the leading countries of the world were considered. Thus, it is found that the main source of budget revenues compared to other sources is taxes – both in developed and developing countries. Taxation is the main function of management. It has the potential to form relations between the State and society. Tax revenues allow countries to ensure security and provide public goods. In addition, tax policy, which complements monetary policy, is vital in maintaining economic stability by limiting inflation and balancing equilibrium in the market. As a result of the study, the main taxes used to measure the International Tax Competitiveness Index concerning a particular tax system are determined, an analysis of the change in the position in the rating of the International Tax Competitiveness Index of the G7 countries is presented. Prospects for further research in this direction are to substantiate the relationship between the functioning of the tax systems of the G7 countries and the economic situation and development of these countries, as well as the impact of tax revenues on GDP. There is a need to identify the main tendencies in the functioning of tax systems of the leading world countries, determine the impact of external factors on tax policy, as well as assess the tax systems of developed countries according to the International Tax Competitiveness Index.

The article considers the role of fiscal policy in ensuring the competitiveness of the national economy. In particular, the essence of fiscal policy is defined and the basic scientific approaches to scientists’ understanding of the content of economic competitiveness are analyzed. It is substantiated that such competitiveness is directly related to the competitiveness of the fiscal system. Considering the structure of the fiscal system and the main directions of fiscal policy, the article determines that the tax system plays an important role in shaping such a policy. It is substantiated that the overall level of competitiveness of the country’s economy depends partly on the efficiency of tax competition in the country. To this end, the article deepens the theoretical provisions of understanding the essence of this type of competition, which is implemented on the basis of an analysis of approaches to its consideration available in the scientific literature. In general, the authors determine that tax competition, in the current realities, is an important and integral component of the entire process of forming an appropriate level of competitiveness of the country in the global markets of goods, services, raw materials and, especially, markets of capital. As the experience of many countries shows, a transparent and efficiently functioning tax system in the country helps to attract foreign investment in the real sector of the economy, in particular in high-tech spheres. So, the specific features of this type of competition are specified and it is found that the competitiveness of the tax system is determined through a comparative analysis of its parameters from the indicator of functioning of tax systems in other countries. Analyzing the essence of fiscal policy, peculiarities of its development and implementation, the article expands the theoretical foundations of the ontological relationship between such a policy and the overall level of competitiveness of the national economy. It is determined that, on the one hand, such a policy is a component of the economic policy of the State and, accordingly, an integral part of economic relations, and on the other hand, it can actively influence the functioning of other subsystems and objects that have the ability to exert external influence on the development of the national economy. [ABSTRACT FROM AUTHOR]

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.

Today, the development of the national economy can only be imagined with the active use of digital technologies. State authorities and local self-governments can ensure more active development of the digital economy, using the full range of methods, tools, and levers at their disposal. Tax instruments, which form the core of the entire mechanism of state regulation, play a decisive role among them. The article aims to systematize the main tax instruments for stimulating the national economy's digitization. A tax instrument is a way for the state to influence the behavior of economic entities in the process of implementing tax relations. Tax instruments are critical elements in the tax regulation system and, accordingly, are essential for ensuring the development of the digital economy. These tools are multi-variant and quite flexible in use, which gives state authorities and local self-government various opportunities to stimulate the behavior of business entities regarding the use of digital technologies in their activities. For the development of the digital economy, it is necessary to use a range of tax instruments that are both stimulating and controlling in nature. The article singles out tax instruments that should be used to stimulate the national economy's digitization processes. Among them: are taxes, tax benefits, special tax regimes, tax holidays, tax administration, tax control, and tax sanctions. In order to create favorable conditions for the development of digital infrastructure and attract investments, it is advisable to improve tax instruments, focusing them on stimulating the development of the IT industry in Ukraine. [ABSTRACT FROM AUTHOR]

The purpose of the article is to analyze the historiographic work of Ukrainian scientists on the history of Soviet tax policy in the initial period of its formation. The methodological basis of the research are principles of historicism, objectivity and systematicity. While solving the tasks, general scientific and special research historiographical analysis and synthesis of knowledge development, generalization, quantitative, historical-comparative, chronological, retrospective methods were used. The scientific novelty of the work is a comprehensive analysis of the state of study of the history of the formation and initial period of operation of the Soviet tax system. Conceptual approaches and techniques used by domestic and foreign specialists for the purpose of scientific reconstruction of this problem, relevant for current practice, have been clarified. Conclusions. The analysis of the historiographic work of modern Ukrainian historians has shown that this topic was widely studied. By reinterpreting publicly available sources and bringing into scientific circulation little-known or previously unavailable archival materials, both domestic and foreign, the researchers offered a new vision of the Soviet leadership's attempts to improve economic indicators through transformations and redistribution of financial flows in the Soviet republics, in particular in UkrSSR. Authors have made significant corrections to the content of terminological and conceptual apparatus related to the tax system. At the same time, the fact of mechanical equation of the concepts and phenomena of "tax policy" and "tax system" in historiography, a presence of a class approach, a need for comprehensive generalizing works, which would reinterpret the topic in the broad context of modern economic transformations, is emphasized. [ABSTRACT FROM AUTHOR]

In the light of the COVID-19 pandemic, more and more attention of Ukrainian scientists is drawn to non-traditional factors stimulating the development and harmonization of the tax system, which should include behavioral aspects. The purpose of the article was to outline the latter in the conditions of functioning of the tax system of Ukraine. The influence of behavioral factors was assessed based on the expected results of their activation. It is noted that ignoring the above factors encourages taxpayers to make irrational decisions and violations of tax legislation, which is expressed in tax evasion or avoidance. However, the same aspects can be potentially effective in harmonizing the current tax system. To outline the current behavioral aspects of the impact on taxation in Ukraine, the existing results of the tax system were studied, the basic factors influencing them were identified and the desired qualitative effects in the future were outlined. I claim that сurrently, the tax system of Ukraine is characterized by the predominance in the structure of revenues of the Consolidated Budget of Ukraine of the share of indirect taxes over direct ones. And although at the end of 2020 this figure, compared to 1992, decreased by 3.4%, the inflated tax burden is felt by all taxpayers. In addition, excessive fiscalization of the economy does not promote investment activities that could improve the country's economic climate. Outlining the range of main factors that can be used to adjust the economic behavior of taxpayers, as well as factors that directly affect the taxpayer's decision, made it possible to form a list of active behavioral aspects relevant in modern conditions for harmonization of Ukraine's tax system. Among them, there is the transfer of part of the financial obligations to perform direct functions of the state to the payers themselves, in particular by directing funds from the excise tax on fuel for road repairs and rehabilitation, strengthening equity trends by increasing taxation of capital and luxury goods, setting progressive rates taxes, granting benefits and preferences to certain categories of payers; adjusting the preferences of taxpayers through the level of taxation. Under general condition that the state modifies the tax targets from fiscal to incentive, the result should be a new model of taxpayers' behavior.

The article is aimed at analyzing the provisions of the Draft Law of Ukraine «On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Ensuring the Balance of Budget Revenues» No. 5600 (hereinafter – the Draft Law) and its adoption procedures to develop proposals for improving the approaches to tax reform in Ukraine. It is proved that many innovations of the Draft Law require significant reworking or should not be supported, and the implementation of the entire «package of measures» envisaged is unlikely to provide for achieving an increase in the efficiency of the tax system. Almost exclusively, the fiscal focus of tax reform in the context of unfavorable conditions, the lack of consensus on its initiatives with business and other stakeholders, non-compliance with the principle of stability of tax legislation can adversely affect the activities of many sectors of the Ukrainian economy and GDP growth in general. Therefore, there are risks, at least, of underreceipt of additional tax revenues. It is argued that special attention in reworking the Draft Law should be paid to the norms related, in particular, to the abolition of VAT exemption for housing supply operations on the secondary market; changes in excise taxation of beer and tobacco products; increase of rent for the use of radio frequency resource; transition to excessively strict tax administration rules. Thus, it is important to take into account the positions of business associations and warnings on the part of experts, as well as the entry into force of legislative norms within the terms that will not have a «shock effect» on taxpayers. It is especially emphasized that further reform of the tax system of Ukraine should be comprehensive and take place on the basis of the relevant strategy.

The main aim of this article is to research the existing scientific concepts for considering the essence of the category of «fiscal instrument» and substantiate the essence of this definition. It is noted that there is an urgent issue of deepening the provisions formed and also developing further provisions in the field of functioning of the fiscal system, searching for the optimal model when developing such a system. Thus, there is a need for the implementation of new researches in this sphere to deepen the theoretical aspects of the functioning of the fiscal system, including the need to substantiate the content of certain scientific categories and specify existing ones. The article considers the essence of the category of «economic instrument», analyzes the existing concepts of research of this definition. It is determined that this type of instruments is an integral part of the whole mechanism of the State regulation of the national economy, stimulation of the development of certain sectors of the economy, management of the State property. This allowed us to continue to study the role of various types of economic instruments in ensuring the efficient functioning of the national economy, in particular fiscal ones. It is also determined that in the vast majority of cases, using the category of «fiscal instrument», scientists often identify it with the definition of «tax instrument». In a significant number of works when considering derivative scientific concepts from the word «fiscal», it is also not enough attention to specify the content of fiscal instruments. Thus, the article proposes to consider the content of the category of «fiscal instrument» as follows: fiscal instrument – a means used to save financial resources of economic entities in order to generate the State budget revenues.

The authors disclose the essence of tax planning for domestic enterprises in the conditions of development of the economy in the context of the Fourth Industrial Revolution. Foreign experience as to approaches to interpretation of the phenomenon of «tax planning» is studied. It is substantiated that the existing modern approaches to the definition of the term of «tax planning» should be divided by the characteristics of purpose and subordination. The work contains a further elaboration of conceptual-categorical apparatus of taxation theory by closer defining of «tax planning», where, contrary to existing developments, it is proposed to assess the impact of elements of the current tax system on the efficiency of financial-economic activities of enterprises. A theoretical analysis of modern trends of tax planning is carried out and it is determined that the existing conditions of operation of enterprises are such phenomena as: digitalization of economic processes, robotization of business processes, influence of other factors of the Fourth Industrial Revolution and growth of uncertainty and level of risks for economic entities. According to the results of the research, it is defined that all these phenomena will affect the process of taxation of enterprises at the micro level due to the acceleration of data processing processes and changes in tax planning objects. The article explains the directions of further research on this topic, namely, the development of an economic-mathematical model of the influence of elements of the tax system in the context of the trends of the Fourth Industrial Revolution, which becomes relevant in modern conditions of tax planning.

The article is aimed at theoretical substantiating the conceptual bases of taxation fairness as a component of tax system. For solution of the aim set in the article, general methods of scientific knowledge together with research of economic phenomena were used. The theoretical-methodological basis of the research is the work of foreign and domestic scholars who study the problems of the tax system as a whole and taxation fairness in particular. The following methods were also used in the research: monographic, comparison, abstract-logical, scientific generalization. The theoretical aspects of taxation fairness are considered. The main provisions that characterize the level of fairness of tax system are analyzed. The possibility of introducing approaches to compliance with the essence of fairness into the tax system is evaluated: from the point of view of the taxpayers’ solvency; compliance of the benefit received by taxpayers from the State; observance of a harmonious combination of interests of all participants in tax relations. It is reasoned that tax benefits do not contradict the principle of fairness in taxation. It is proposed, in the current version of the Tax Code, to reflect the principle of taxation fairness, which should serve the legislative and executive authorities, as well as taxpayers as a guideline in the development and implementation of tax policy.

The global COVID-19 pandemic has dramatically changed the world and affected almost all aspects of the economy and society. The response to these challenges from the governments of practically all countries of the world has been actively manifested in tax measures aimed at supporting citizens and businesses. Considering the reduction of tax revenues to the budget, the regulation of excise taxation is the main tool for influencing economic and social processes in the country. The purpose of the study is to investigate the peculiarities of excise taxation in Ukraine, to identify key problems of indirect taxation and approaches of their overcoming. The concept “excise tax” and features of excise taxation in Ukraine were considered. The changes in the list of excisable groups of goods during 2020–2021 were determined. The impact of tax rates changes in groups of excisable goods for the last 5 years was analyzed. Prospects and innovations of excise tax in Ukraine were systematized. The main problems of the indirect taxation system development and the impact of the COVID-19 pandemic on the tax system, which led to the strengthening of the crisis state in the country and the slowdown of the planned economic reforms, were identified. State measures to regulate the state tax system on the example of EU countries were proposed

It has been noted that the legal regulation of local taxes and fees is carried out simultaneously at the national and local levels. An exhaustive list of mandatory payments, the range of taxpayers, the objects of taxation, the maximum rate are defined at the national level. The powers granted by the state are used, each of the taxes and fees is established and put into effect separately, the collection mechanisms are regulated in details at the local level. The peculiarity of the legal regulation of local taxes and fees is that local self-government agencies do not have the right to set their own taxes and fees on their territory. It has been noted that each of the local taxes and fees has a number of its own features; examples of such features have been provided. The studied feature is the existence of a simplified system of taxation, accounting and reporting in Ukraine, in particular the legal mechanism for the administration of a single tax in Ukraine. The peculiarity of local taxation systems in Ukraine is its variability due to the instability of tax legislation. It has been concluded that local self-government agencies, taking into account the peculiarities of legal regulation of local taxes and fees, should focus on improving the efficiency of budget and tax planning through reasonable and prudent establishment of local taxes and fees in the relevant territorial community. The need to increase the share of local taxes and fees in local budget revenues has been stressed. It has been argued that most local taxes should be direct taxes to local budgets.

The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of the State budget’s revenues. The influence of national taxes and fees on the regulation of production and consumption has been clarified. It has been stated that national taxes and fees have a general impact on each person, obliging him or her to pay taxes established by the Tax Code. It has been determined that the studied taxes and fees are a lever for regulating and preventing negative tendencies in the economy and are the part of the mechanism that ensures the relationship between national interests and the interests of local business entities. The role of national taxes and fees within the system of mandatory payments as a source of revenues of the State budget (given their stability) also determines the policy of formation of all other types of revenues. The role of national taxes and fees in the formation of local budgets in Ukraine has been analyzed, namely such instruments of budget regulation as interest deductions from national taxes and revenues, budget transfers (budget subsidies, subsidies and subventions, withdrawals to the State Budget of Ukraine, intergovernmental settlements) and budget loans. It has been offered that the share of national taxes, which should be fixed in local budgets, is defined in proportion to the amount of the relevant national tax collected in a particular community. An important criterion for the VAT distribution between centeral and regional budgets should be the population of the region. It has been noted that national taxes are distributed between different levels of the budget system in accordance with the norms of deductions.

The article is focused on determining specific features of counteracting VAT evasion in Ukraine and foreign countries. It has been found out that the presence of VAT in the tax system of any state is a prerequisite for such a state to become a member of the European Union and it is due to its broad tax base and more neutral impact on economic decision-making on investment and consumption issues. It has been noted that the joint search by the states for the ways to combat VAT evasion is due to the need to minimize the damage caused to the financial and economic interests of the state by such actions, to increase the efficiency of value added tax, to increase the competitiveness level of domestic producers, to stimulate priority economic activities in the state. The content of value added tax as an indirect tax in accordance with the provisions of scientific doctrine has been revealed. Specific features of legal and illegal (tax crime) types of VAT evasion have been studied. The list of the methods to evade value added tax in Ukraine and foreign countries has been provided. The specifics of general and special ways to counteract this action have been revealed. The emphasis has been placed on such methods of counteracting VAT evasion as enshrining legal liability for VAT evasion at the legislative level; exercising tax control over the entities that are registered as value added taxpayers; usage of electronic document management and other opportunities of the digital economy, which allows to identify risks in the activities of taxpayers during their initial registration, etc. It has been concluded that there is no unified approach to the implementation of counteraction to value added tax evasion by state-authorized agencies; and the emphasis has been placed on the feasibility of existence of a basic list of the methods to counteract value added tax evasion.

The article examines the essential determinants of decentralization and its main elements. Considerable attention is paid to scientific and theoretical aspects of the impact of fiscal decentralization on local economic development. Priority aspects of realization of bases of fiscal decentralization in the Ukrainian administrative practice are covered. It is proved that the key idea of ​​fiscal decentralization is manifested in the achievement of financial autonomy by local governments through the accumulation of financial resources at a certain level of government. Emphasis is placed on the concept of fiscal federalism and its role in the socio-economic development of administrative entities of unitary states. It is argued that the construction of an effective system of inter-budgetary relations should take into account a range of measures to strengthen the own tax potential of the territorial community. It has been established that recently the tax potential of local self-government bodies has been identified by tax capacity at the expense of three taxes: personal income tax, property tax and single tax. The study showed that fiscal decentralization through the prism of tax, budget and debt instruments can provide a favorable socio-economic climate in local communities. A structural and logical scheme of the impact of key paradigms of fiscal decentralization on the development of united territorial communities in Ukraine has been built. It is proved that fiscal decentralization in the conditions of divergence of interbudgetary relations can become a catalyst for effective fiscal stimulus policy, as delegation of budgetary powers to lower levels, while improving the efficiency of budgetary resources, will allow more fully and regionally respond to regional development and local needs.

The scientific article is focused on the research of conceptual bases of public policy in Ukraine in the XX century in the historian legal discovery. The author has established that a financial and tax system, from the moment of declaration of the Soviet power in the territory of Ukraine, underwent serious transformation, the economic policy was directed to maintenance and strengthening of the power, preservation of an economic mechanism and creating favorable conditions for economic recovery. And the economic program is proclaimed still the Bolshevist power provided: Establishment of the progressive income tax; to cancellation of indirect taxes on necessities; establishment of high taxes on luxury goods. At the first stages of the XX century no new types of tax were established, behind an exception the expansion of the bases of application of penalties and only in 1917 it was indicated the need of legal collection of the taxes imposed by provisional government. It defined that the new economic policy was proclaimed for the purpose of restoration of commodity economy, revival of almost cancelled monetary taxes, from the ideas to a central and their principles of decentralization and partial denationalization. However, discrepancy of the made tax decisions, which took root on general level, turned out to be consequence strengthening of planned methods and mediate in administrative control, which constantly amplified arbitrariness from the state. The attention has been focused on the fact that post-war years of the government budget was subordinated to the solution of the major task to mitigation of consequences of war and restoration of the destroyed economy of the country. Growth of receipts in the budget in the form of tax from a turn and assignments from the profit of the restored industrial enterprises allowed to lower taxes on the population a few. Since January 1, 1946 a war tax was cancelled, and since September of the same year the free minimum for workers and employees was raised. The author has reasonably introduced the need for the periodization of the formation of the public tax policy, which is offered for considering through a prism of division into six main stages.

The article carries out a brief macro-economic analysis of modern economic transformations in Ukraine. An effective instrument for regulating the national economy is fiscal policy, which is based on the efficient governmental tax management. The article is aimed at evaluating the level of fiscal burden on the economic entities in Ukraine and substantiating the theoretical provisions of the introduction of anti-crisis levers of the governmental tax management of the State authorities. Unsustainable and shock-sensitive national economy has faced a number of challenges that, with the help of tax levers of influence, must be turned into opportunities for the long-term economic and sustainable social development of the country and the growth of well-being of its citizens. The main thing in stabilizing the Ukrainian economy should be a rational strategic tax management, which, first of all, consists in the balanced anti-crisis tax management. Because tax optimization and, as a result, reduction in the level of tax burden will contribute to the growth of productive employment, decrease of unemployment, increase of business activity, attraction of both the foreign and the domestic investment resources. Reform of tax legislation should be aimed at balancing the tax pressure on taxpayers and minimizing tax losses through tax breaks and illegal tax avoidance and evasion on the one hand, as well as supporting strategic activities, which are of importance for the country, on the other. The basis of a balanced and competent fiscal policy is a symbiosis of the interests of the State and taxpayers. It is important for Ukraine, through a number of short-term tax measures, to help priority sectors of the national economy recover from the shock influences and the destructive processes caused by the global economic crisis and the pandemic.

Reforming and optimizing the tax system today are among the priorities of socio-economic transformations in Ukraine, which are the most essential for the functioning of national business, the State and society as a whole. The article is aimed at substantiating the theoretical basis of optimization of the domestic tax system, which is a prerequisite for ensuring sustainable macro-economic development on the basis of efficient fiscal transformations. In the theoretic and methodical plane, the authors examine the positions of our country in some international rankings, which helped to determine the need to improve taxation in Ukraine. Based on the use of system approach, a set of measures that need to be taken to optimize Ukrainian tax system is proposed, which be an instrument to activate the development of national business, improve the investment climate, strengthen Ukraine’s position in the international economic arena and global rankings. The need to implement a reasonable and comprehensive reform of the tax system with a clear understanding of the macro-economic consequences of tax changes instead of separate occasional changes in the tax plane is determined. A promising direction of further research would be evaluating the impact of relevant tax initiatives in terms of the impact of tax changes on the economy, the State and provision of social interests.

The institutional support of the coordinated implementation of tax policy at the present stage of development of Ukrainian society is investigated. In the context of consideration of this issue, institutional and organizational support for the implementation of tax policy is characterized. Among the institutions (organizations) that implement the tax policy are the following authorities - the Ministry of Finance of Ukraine, the State Tax Service of Ukraine and its territorial divisions. The article identifies the main priorities of the Ministry of Finance of Ukraine in ensuring the formation and implementation of the state tax policy, which are: improving the efficiency, stability and predictability of the tax system; improving the quality and efficiency of tax administration; effective accumulation of resources necessary for the state to fulfill its functions; ensuring the fairness and equality of the tax system, adapting it to the rules and regulations of the European Union; the absence of negative impact on doing business and promoting economic development; expanding the tax base. Considering the current organizational structure of tax authorities, it is noted that it is rather big, which does not provide a complete information space among organizations and does not meet the principles of European integration. It has been found out that one of the effective forms of tax training is professional development, as professionally trained people should be responsible for taxing. On this basis, it is proved that the creation and maintenance of an effective system of training the tax service personnel is one of the priority areas for its reform. The ways of improvement of the institutional mechanism of the implementation of the state tax policy are proposed, namely the establishment of: the sphere of competence and authority of each official, requirements for officials within the given powers; identification of officials of the state tax service on all electronic tax documents provided to taxpayers (receipts, messages, letters, extracts), if such documents come in violation of time limits or restrict taxpayers in the performance of their rights and obligations (in particular, blocking the provision of electronic reporting, tax invoices, indicate the delay in registration of tax invoices); clear criteria for evaluating the activities of the service and each official; responsibility of each official for violation of such requirements.

Relevance of research topic. Tax policy provides the largest share of revenue in the consolidated budget. In modern conditions, tax policy requires continuous improvement and adaptation to changes in the model of socio-economic development. It is necessary to develop approaches to the use of tax instruments taking into account globalization trends, structural features and the state of the domestic economy. Formulation of the problem. Despite the structural transformation of the fiscal policy in recent years, the issue of seeking a balance of interests between taxpayers and government institutions remains relevant. Harmonious coordination of relevant interests in the field of taxation will maximize the amount of tax revenues to the budget. Analysis of recent research and publications. The issue of tax policy was considered by foreign ones - A. J. Auerbach, R. M. Bird, E. M. Zolt, E. Zwick, S. Knack, J. Freedman, I. Zwick - and domestic scientists - L. Lysyak, A. Mazaraki, V. Makogon, A. Nikitishin, M. Pasichnyi, A. Sokolovska, I. Chugunov and others. Selection of unexplored parts of the general problem. Further research requires the institutional framework for the tax policy formation. An important task of the state is to increase the trust of payers in fiscal policy. The aim of the article is to develop provisions to improve the effectiveness of the tools and functionality of the tax policy of the country in the formation of the revenue of the state and local budgets in the current conditions of institutional transformation of the economy. Research methodology. A systematic and comparative analysis, a logical approach and a method of scientific abstraction are used. Results of work. The analysis of the fiscal significance of tax revenues in the formation of revenues of state and local budgets. The structure of tax revenues in the context of hierarchical levels of the budget system is investigated. The factors of influence on the dynamics of tax revenues are determined. Directions for improving tax administration are proposed. Provisions for enhancing fiscal efficiency of taxes are justified. Results of work. The results of this work can be used in the development of fiscal plans and forecasts, as well as in the educational process of the economic faculties of higher educational institutions. Conclusions. Tax policy as a component of the budget revenue generation system is influenced by economic transformations and adapts to macroeconomic conditions. Tax revenues are the financial basis for the exercise of authority by participants in the budget process and the implementation of the functions and tasks assigned to them. The level of redistribution of the GDP through the budget revenues depends on the volume and priority of the tasks and functions of public institutions, the development model and social policy. Approaches to the formation of budget revenues through tax revenues should provide opportunities for improving the tax administration, the development of the state and territorial community, strengthening financial stability and creating favorable conditions for sustainable growth.

In the current conditions of economic reforms in Ukraine, a significant scientific and practical interest is the issue of optimizing the tax burden in accordance with the sustainable development strategy of Ukraine. In the context of the imperfection of the regulatory framework and the instability of tax legislation, the study of the tax burden in the socio-economic measurement in the context of modern economic transformations becomes especially urgent. This will help to find out further areas of tax reform. The aim of the article is to conduct a study of the tax burden in the socio-economic dimension in the context of modern economic transformations in Ukraine. The study used general scientific and special methods: analysis and synthesis, the method of comparison, generalization, statistical, etc. The methodological basis of the study is an integrated approach, system-structural analysis and the dialectical method of scientific knowledge. Separate scientific approaches to determining the essence of the concept of «tax burden», its boundaries and measurement indicators are generalized. The need for quantitative and qualitative socio-economic measurement of the tax burden is proved, the areas and directions of its indicators are identified. The basic macroeconomic indicators of the development of the national economy are systematized and analyzed, and the general level of tax burden in Ukraine is calculated in comparison with the EU countries. The main tasks and directions of optimizing the tax burden in the context of further economic transformations in Ukraine are identified, which can be taken into account in the developing the tax legislation during reform.

One of the priority areas of tax policy reform in Ukraine is its socialization, which implies a focus not only on the needs of the market but also on human values. In this sense, family plays an important role, since it is the family that has an active influence on the development of spiritual culture. social orientation of the personality, and motives of behavior of people. One way of supporting the development of the family unit is through tax regulation of income and property of the family, based on the principle of ensuring the benefits of a family unit as a voluntary association of taxpayers over individual taxpayers and fees. In this regard, the introduction of a new entity – the family – as a consolidated taxpayer is necessary and timely.

The article examines The role of the tax system in the complex of institutional entities of Ukraine is investigated and its importance in the processes of regulating business activity in Ukraine is shown in this paper. Special attention is paid to the imperfections of the current tax system, particularly, in terms of the existence of opportunities for the formation of fictitious schemes based on the involvement of entities of different organizational and legal forms and taxation systems. The dynamics of the number of sole traders and legal entities in Ukraine for the period 2014–2020 is shown and it is revealed that the situation in business sphere of Ukraine, the significant predominance of the number of sole traders over registered legal entities remains traditional. It is largely related. with simplified procedures for conducting business, accounting, reporting and payment of taxes for micro and small businesses. The following principles of the tax system of Ukraine are analyzed: the principle of universality, equality of all taxpayers according to the law, the inevitability of liability under the law in case of violation of tax legislation, presumption of legality of taxpayer decisions, fiscal sufficiency, social justice, tax efficiency, neutrality and stability, uniformity and convenience. payment of tax liabilities, a single approach to the establishment of taxes and fees. Features of financial, administrative and criminal liability for violations in the field of tax legislation are described. Groups of penalties that can be applied to taxpayers, in particular, for failure to file tax returns; for understatement of tax liabilities, which are revealed as a result of tax audits; for making arithmetic or methodological errors in the submitted tax returns; for non-payment or late payment of tax liabilities are defined. As the result of the analysis of the principle of fiscal sufficiency of the tax system in Ukraine, its connection with the budget system is shown, as the implementation of budgetary goals and its financial support largely depend on the results of the tax system. [ABSTRACT FROM AUTHOR]

The article carries out analysis and assessment of the fiscal burden on the entities of economic activity in Ukraine, researches the issues of tax optimization as the main prerequisite for the unshadowing of business and improving the investment image of the country. Because an efficient, «smart» and balanced tax policy is the primary source of sustainable development of the economy, the motivating factor, which, by means of fisk, facilitates the growth of the country’s investment attractiveness. The necessity for the tax regulation and stimulation of environmentally friendly, waste-free alternative industries is substantiated, because this issue has become the main challenge of functioning of the economic system of Ukraine as a whole. A number of major shortcomings of Ukraine’s existing tax policy is allocated. A comparative analysis of the tax pressure for several types of taxes in Ukraine and the European Union is carried out. The main negative aspects of the previous tax reform on the specific types of taxes and the social contributions (income tax, value-added tax, profit tax, single social contribution) are formulated. The author substantiates the expediency of a gradual introduction of the tax on withdrawn capital with the simultaneous abolition of the income tax, which will be the main motivating factor for the accumulation of financial resources from the economic entities and the source of their reinvestment, to expand operations, create new jobs and introduce new high-tech kinds of production. The main constraints of business development in Ukraine are analyzed, among which the most common are the following: high levels of corruption and inflation; existence of a military conflict in the country; fierce competition and insecurity on the part of the judiciary, etc., but the greatest share is reserved to the significant tax burden, complexity of tax administration, and pressure on the part of the State fiscal authorities.

It has been substantiated that the role, tasks and scale of the state financial control are directly related to the concept of national and economic security of Ukraine, and the specific attitude towards this control is due to the fact that it is carried out in the plane of interweaving of state, regional, corporate and individual interests. It has been noted that the state financial control covers not only the process of the formation of the revenue part of the budgets, but also their expenditure component, since the state should implement it during the realization of government programs, financing current and capital expenditures, providing local budgets with additional resources from the State Budget, etc. Due to the formalization of certain stages of the system of the state financial control, identification of the main threats to the financial and budgetary system and motivation to avoid tax payments, the definition of the factors of ensuring national security was further developed in the article. To improve the existing control procedures, the author has offered the list of factors for increasing the efficiency of control in the financial and economic sphere, which can facilitate the organization of the state financial control in general. The author has determined the directions for improving the forms and methods of the state financial control, namely: increase of the number of joint inspections of controlling agencies, including cross-checks (counter-checks); carrying out repeated inspections of subjects that made concealment and abuse in large amounts; usage of indirect methods of calculating the subject’s base.

The article deals with necessity of strengthening the role of internal audit as a function of enterprise management, which contributes to increasing the responsibility of enterprise officials related to paying taxes and payments to the budget. Ukraine is frequently faced with the problems related to completing of the revenue part of the State budget in terms of taxes. Internal audit is one of the factors that promptly helps to identify errors and fraudulent actions. The authors carried out the analysis and research of foreign and domestic scientists in the field of internal audit. Special attention is given to the analysis of revenues of the state budget of Ukraine for 2016–2018 and data of the State Fiscal Service related to the revealed abuses by taxpayers are analyzed. A large number of additional charges showed the necessity to look for additional actions in order to prevent abuse. It was proved that one of such instruments is internal audit. In case of increasing financial flows and number of operations, the need for its implementation will grow. The authors proposed to use the experience of The Committee of Sponsoring Organizations of the Treadway Commission, which developed a model of internal control. Our domestic business can evaluate its own management and control systems using this model.

In the article the general and special conditions of taxation of enterprises in the beer industry are researched, their main advantages and disadvantages are highlighted. Considerable attention is paid to the practice and problems of taxation with value added tax of enterprises in the beer industry. The modern features of formation and registration of tax invoices are substantiated. The methodical aspects of improving the accounting of VAT at an enterprise in the beer industry are proposed. It is proved that for the correct analysis of the status of the calculation of VAT it is advisable to use advances accounts. Enterprises in the beer industry are suggested to use the structural and logical model of audit of procedures for the formation and registration of tax invoices with VAT, taking account of the criteria for blocking tax invoices by the tax authorities.

Ukraine is a social and legal state and seeks to become part of the European community. Therefore, the tax system needs to be reorganized regarding the level of financing of public goods, which will ensure the formation of financial resources sufficient for the fulfillment of the assigned functions of the state and guaranteeing citizens a sufficient standard of living. All this requires harmonization of the legal norms of Ukraine in accordance with the requirements of the European Union. Formation of tax policy in post-socialist countries has features related to the restructuring of the socio-economic system and redistributive mechanisms in the context of the formation and establishment of market relations. The aim of the work is to generalize theoretical approaches and develop practical recommendations for management of tax system adapting to European standards. The object of the study is the process of managing the tax system in Ukraine. The subject of the study is theoretical, methodological and practical principles aimed at managing the tax system of European standards. To solve the problems set in the work, such general scientific methods and research methods were used as analysis, economic-statistical method, synthesis, graphical and tabular method, historical methods of induction and deduction, method of theoretical generalization, system method. The conceptual approaches to the development of the tax system are proposed. The determinants of tax policy formation are determined. There are four main time stages of development of interstate cooperation in the tax area, which correspond to the waves of globalization of the world economy

Tax and customs system is a multifunctional structure, therefore, in order to ensure unified application of the legislation, professional training of staff should be organized by means of guidelines, workshop discussions, qualification trainings and other instruments, which should be attended by the employees of territorial and regional tax and customs authorities. Along with implementation of legislative reforms and application of advanced technologies for increase of confidence in tax system and expansion of capabilities, the role of a professional tax officer is of high importance.