Zhuravel K.S., Burlakova O.M., Finogeeva O.V.

Oles Honchar Dnipropetrovsk National University, Ukraine

TAX SYSTEM OF UKRAINE

The structure of Ukraine revenues the largest share of enterprises and organizations, value – added tax, revenues the profit tax to the pension fund and social security consequences of the Chernobyl disaster. All other taxes, fees and charges are lower proportion.

Formation of the tax system in Ukraine is in difficult circumstances. Rights taxation is still in a state far from perfect. A long time in our country it was low a role of commodity−money relations, which in turn negatively affected the development of tax theory and practice.

In Ukraine, through the economic crisis, the characteristic features of which is a significant decline of gross domestic product and national income in general physical decline in commodity products and services, deforming destructive effect of inflation on national monetary and credit circulation, and strengthening the budget deficit and deficiency payment balance and rapid social stratification and other objective and subjective reasons, the tax system has not acquired stability and has many flaws and it has not been defined the contradictions. Concept of taxation system until now. This refers to the ratio of subsystems tax businesses and individuals, of taxes, the ratio of direct and indirect taxes, the definition of taxation and tax sources objects, the level of taxes and their principles of differentiation, directions and conditions for granting exemptions.

Taxes reflect the challenging economic relations and therefore should be adequate in this relationship. In the opposite case they can not fully carry out their functions.

In the literature there are different opinions about trends and approaches to the improvement of the tax system, tax schemes and tax rates.

We know several schemes of taxation, but among them rightly noted three main:

a) the imposition of taxes on individuals as such, depending on its profits or other properties;

b) collection of taxes from the use of general or indivisible resources;

c) the tax results of business persons and entities as well as part of their property.

But regardless of the schemes of taxation, any tax system should ensure a reliable flow of funds to the revenue side. Income tax and value added in a rough working Crisis Economy − size is variable and can not always be appropriate as a baseline for taxation. This evidence and practice, and in particular the difference between predicted and actually obtained a budget amount of tax revenue.

Recently, Ukraine has had very important to the size of tax rates. Employers criticize them because they are very large and thus putting pressure on producers, public sector employees − because they are low and make it impossible to adequately pay for the work accountants−for complexity in the calculations, tax service professionals − with ease which if desired can escape from them and others.

However, note that the ideal tax system that would simultaneously satisfy the people, businesses and governments, and there can not be. Ukraine has taken the first steps towards simplification of tax and reducing the size of tax rates, taking into account the expansion base for calculating taxes (mainly due to the reduction and elimination of benefits).

Changes in income tax, are included into all income received in total revenue and in implementing its progressive taxation at reasonable rates depending on the size of annual income. At the same time remain unchanged condition the progressive increase in tax rates on higher incomes, and determined limits and untaxed income category of citizens, which apply reduced tax liabilities.

Imposes a tax on property of enterprises to ensure effective utilization of funds, establishment of optimal stocks of raw materials, finished products and the involvement of stable revenues and property taxes of citizens at the lowest rate of0.05 percent of value of real property.

In addition, introduced a number of other amendments to existing regulations, including the Law "On Corporate Income Tax", "On Taxation System", the Law of Ukraine "On VAT".