Economic Bulletin of the National Mining University

 

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Article

Issue:2021 №1 (73)
Section:Economic theory
UDK:336.02
DOI:https://doi.org/10.33271/ebdut/73.030
Article language:Ukrainian
Pages:30-37
Title:Formation of the tax policy of Ukraine in the context of economic transformation
Author:Chynchyk A. A., Kyiv National University of Construction and Architecture
Annotation:Methods. Thanks to the methods of generalization and systematization of theoretical provisions, there is carried out the analysis of the formation of tax policy in Ukraine in connection with the main transformational changes in the structure of the economy. The study is based on the systems analysis that allows the authors to characterize the features of the formation of tax policy in Ukraine with the identification of indicative socio-economic trends in relation to the state of the budget, GDP, inflation, wages, shadow economy. Results. In the course of study, special attention was paid to the regulation of inflation, which is necessary to preserve the tax profitability of budgets in the context of the growing importance of the tax on personal income. Along with this, the role of tax instruments for unshading the economy and regulating inflationary processes is highlighted. The necessity of balancing between tax stability and the introduction of tax innovations is revealed. The analysis of the rates of the main types of taxes in Ukraine showed their frequent shift, which is enhanced by the procedural specifics of preferential taxation. In terms of introducing innovativeness, there is emphasized the need to revise it in Ukraine, taking into account global trends. Novelty. The article highlights innovation in the context of taxation and proposes to consider it in the areas of priorities, greening, valeologization, digital taxation, digitalization of tax services, socialization, situational response, increasing in demand, decentralization and ensuring tax mobility. Practical value. The analysis of the national economy confirmed its relatively weak transformational changes with the preservation of a high share of resource-intensive types of economic activity. The decrease in the importance of the processing industry, innovation-oriented and knowledge-intensive industries confirms the need to use tax instruments aimed at stimulating the development of innovation-oriented and knowledge-intensive types of economic activity through support and compensation tools, adjusting the activities of resource-intensive types of economic activities, strengthening their technological specialization, reducing the negative impact on the environment and ineffective use of human potential. 
Keywords:National economy, Tax policy, Transformation of the economy, Structural changes in the economy, Inflation, Tax stability, Tax rates
File of the article:EV20211_030-037.pdf
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