Проблема реалізації податкової політики України

Abstract

Досліджено сутність податкової політики держави, проаналізовано особливості її реалізації. Виявлено недоліки функціонування податкового механізму. Запропоновано шляхи удосконалення вітчизняної податкової політики з метою стабілізації поточної економічної ситуації та втілення довгострокової стратегії розвитку держави. Іn the article the essence of tax policy. Theoretical approaches to the definition of «tax policy». The features of the implementation of tax policy. The level of taxation economy and efficiency osnovnyh budget-fiscal taxes. Found that the most fiscally efficient tax in 2015 in Ukraine was the VAT, whose share is 9% of GDP. The second highest occupancy of the budget takes the income tax, whose share in GDP in 2015 rose to 5,1%. Anotherimportantbudgetforming tax is an excise tax. The features of the tax policy of Ukraine’s independence. Found that tax policy is oriented mainly to address short-term fiscal problems associated with the need to mobilize additional budget financial resources than to stimulate high-quality positive structural changes. Revealed shortcomings of the tax mechanism and features of the tax system of Ukraine, including the following: a large part of indirect taxes; lower tax rates and the burden on the payroll; the complexity of tax administration; low level of confidence in the fiscal authorities.Ways to improve domestic tax policy in order to stabilize the current economic situation and the implementation of long-term strategy development. The main directions of reforming the tax system of Ukraine at the present stage are: direction of tax policy for the revival of economic activity; simplify the tax administration; harmonization of tax and customs control.