Экономика пищевой промышленности

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012

PROBLEMS OF THE TAX SYSTEM OF UKRAINE

Martynovsky V.; Kulakovskaya T.; Farzetdinov D.

Key words: tax system; the economy; the state budget; VAT

Page: 24-28

Abstract

Taxes had one of the most important economic levers which the state affects to a market economy. Taxes are a powerful tool for managing the economy, as well as the whole tax system.
Under current conditions it is very important to optimize the effective taxation of businesses and individuals in Ukraine, as non-optimal size of the tax rates is the main reason for doing accounting fraud and exist enterprises in the “shadow” economy. Therefore, it is important to follow basic principles of taxa-tion, such as the promotion of entrepreneurship, innovation, investment, and ensure conditions for volun-tary fulfillment of tax obligations and the gradual reduction of the tax burden for the tax payers.
In the article compares the Ukrainian tax rates with developed countries and the problem of short-age of funds in the state budget are represented. Also imperfect of depreciation of policy is considered rel-ative to other developed countries, which limits the growth in business cash flow by updating the fixed as-sets, which could be guided to further investment of the company.


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