Abstract
Currently, developing the tax system and improving financial relations between the state and taxpayer are rather important aspects of reforming the economic situation and are relevant to this study. The purpose of this article is to substantiate the scientific approaches to the reform of modern tax systems and to identify effective directions for their practical implementation. This study focuses on an analysis of the history and the current state of the tax system in Ukraine, the identification of existing deficiencies in the Ukrainian tax system, a comparative analysis of the foreign tax systems, and an evaluation of the tax experience of developed countries in the context of its implementation in Ukrainian economic reality. This study is based on the following current scientific conceptions and methods: fiscal methods to defend the state’s interests; theory, methodology and practice of budget-forming tax use, in particular, various types of tax rates (proportional, progressive, and regressive); constructive-critical analysis of tax policy development and the ways to reform it; and theoretical approaches to the definition of tax administration and directions for reforming and improving its efficiency. The following research results have been substantiated and proposed for implementation: the use of preventive taxation aimed to avoid tax evasion and to provide effective protection of the fiscal interests of the state; the reform of the corporate income tax by transition from a proportional rate to a regressive rate; the abandonment of the proportional rate and the use of a less harsh progressive rate of the personal income tax; the shift in priority in tax control from planned continuous tax audits to tax investigations; and the introduction of direct methods for determining tax liabilities into tax administration practice.
Antonenko, V.; Katranzhy, L.; Moiseienko, K.; Yudina, S.; Brezhnyeva-Yermolenko, O.; Hanziuk, S.; Galnaityte, A.; Namiotko, V. 2019. The Prospects for Reforming the State Fiscal Policy. Contemporary Economics. Vol.13, Issue 4, p. 388-406, Online ISSN: 2300-8814; Print ISSN: 2084-0845; DOI: 10.5709/ce.1897-9254.321; [ABDC Australian Business Deans Council; ABI/INFORM Complete (ProQuest); ABI/INFORM Global (ProQuest); Academic Onefile (GALE Science in Context); BASE - Bielefeld Academic Search Engine; BazEkon; Business and Economics Theory Collection (GALE Science in Context); Business & Company Profiles (GALE Science in Context); Cabell’s Directories; CEJSH; Central and Eastern European Online Library; China Academic Journals; Citefactor; Directory of Open Access Journals (DOAJ); EBSCO; ECONIS; EconLit; EconPapers; EconStor (EconBiz); ERIH PLUS; Emerging Sources Citation Index (ESCI/Thomson Reuters); General Business File ASAP (GALE Science in Context); GREENR - Gale Resource on the Environment, Energy and Natural Resources (GALE Science in Context); GENAMICS JournalSeek; Google Scholar; IDEAS; IndexCopernicus; InfoBase Index; Infotrac Custom Journals (GALE Science in Context); International Business (GALE Science in Context); JIFACTOR; Library of Congress (USA); Ministry of Science and Higher Education list of scored journals; Open Academic Journals Index (OAJI); ProQuest Research Library; ProQuest Central; Research Papers in Economics (RePEc); Scirus; SCOPUS; Social Science Research Network; The British Library; The Central European Journal of Social Sciences and Humanities; The International Bibliography of the Social Sciences (IBSS)/ProQuest; The Norwegian Register for Scientific Journals, Series and Publishers; Ulrichsweb; WorldCat; Zetoc].