Реформа бюджетно-податкового законодавства в Україні

Abstract

Зауважено, що реформування бюджетних відносин у напрямі бюджетної децентралізації місцевих органів влади та податкового законодавства стосовно скорочення кількості податків і спрощення механізму їх сплати є одними з основних економічних реформ у країні. У межах бюджетної де- централізації уряд прагне забезпечити фінансову автономію місцевих бюджетів, змінивши з 2015 року порядок розподілу податкових і неподаткових надходжень між державним та місцевими бюджетами. Реформування податкової системи передбачає зменшення податкового тиску, посилення захисту платників податків, максимальне спрощення процедури оподаткування. Reform of intergovernmental relations in the direction of fiscal decentralization of local government and tax laws toward reducing the number of taxes and simplification of their payment is one of the major economic reforms in the country. Reforming the tax system provides reducing the tax burden, strengthening the protection of taxpayers, maximum simplification of taxation procedure. Due to the amendments to the Tax Code of Ukraine in force from 2015 the number of national taxes and charges were significantly reduced from 17 to 7, and local taxes of 5 to 4. Together with the updated tax laws from 1 January 2015 in Ukraine was modified the budget system scheme, which involves giving new sources of revenue, getting new expenditure items and powers in the public sector of local budgets, changes in certain organizational points in the budget process. Within the fiscal decentralization the government is committed to providing financial independence of local budgets by changing from 2015 the order of tax and non-tax revenues ration between the state and local budgets. Additional funds can be attracted by new sources of income allocated directly to local budgets. Firstly, it is a tax on real estate, secondly – excise tax on implementation by entrepreneurs excisable goods, thirdly – the budgets of United local communities will get 60% of tax on personal income. The budget changes are not just revenue decentralization of local budgets, but also the expenditure, especially in the cultural sphere. Based on the principle of subsidiarity, in the updated Budget Code, the Government predicted the transfer from the state to the local level, funding some activities and institutions of educational, medical and cultural fields. In addition, the government takes over health care financing and providing education for local budgets, two new grants – education and health that they reimburse the cost of these industries. A number of changes were occurred in the organization of the budget process, as municipalities have got new rights and powers. First of all financial autonomy allows local councils to make their own respective local budgets without waiting for state approval. In fact, we can say that the reform of fiscal legislation is aimed at: – ensuring budgetary autonomy and financial independence of local budgets; – encouraging local communities to unite and to form able communities.