| Annotation: | The article is devoted to the study of theoretical and practical aspects of charging taxes on consumption in the context of tax system functioning. This assessment of the macroeconomic situation in the country is carried out through a comprehensive analysis of nominal and real GDP. The authors concluded that volumes of GDP in Ukraine indicate a significant lag of nominal and real GDP over the three quarters of 2018 both in value and in percentage terms, which was the consequence of inflationary processes. The dynamics of indicators of fiscal-redistributive processes of GDP volumes through the budgetary system of Ukraine is traced and the question concerning the share of government budget revenues in GDP is clarified. It was established that the dynamics of tax revenues in the revenues of the State Budget of Ukraine for 2005–2017, except for 2009 and 2013, was positive. The current state of the practice of charging taxes on consumption is analyzed. Special attention is paid to clarifying the role of taxes on consumption in fiscal-redistributive processes of GDP in Ukraine. The consequences of the fiscal action and the regulatory effects of taxes on consumption of incomes and living standards of their payers have been clarified. The prospective directions of perfection of the practice of charging taxes on consumption in Ukraine are determined. It is concluded that GDP growth should be primarily driven by the growth of labor productivity in the real sector of the economy, while the increase in income from consumption taxes should be secondary and may not be an end in itself of the fiscal policy of the state, which seeks to create a socially oriented economy. |
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