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The Tax Policy in Ukraine in the System of Financial-Economic Regulation

Author: Yulia V. Kasperovich, postgraduate of Finances Dept; Anton Yu. Сhorny, Cand. Sc. (Ec.), Assistant-Prof. of Statistics & Econometrics Dept.

Abstract: The article explores the peculiarities of the tax policy at the present stage of Ukraine’s financial and economic development. The paper analyzes key areas of unlocking the regulatory potential of the main budget-forming taxes from the perspective of tax rates, objects and subjects of payment. The dynamics of the ratio between direct and indirect taxation in the context of global trends is revealed. Finally, the authors outline the prospects of the tax policy development in Ukraine to promote high-quality financial and economic growth through investment and innovation.

Key words: tax revenues; direct taxes; indirect taxes; personal income tax; corporate tax; depreciation; VAT; excise duties; the WTO; state monopoly; domestic market; tax incentives; institutional environment.