ДИСБАЛАНСИ РОЗВИТКУ КОНКУРЕНТОСПРОМОЖНОЇ ВІТЧИЗНЯНОЇ ПОДАТКОВОЇ СИСТЕМИ

Анотація

Василевська Г. В. Дисбаланси розвитку конкурентоспроможної вітчизняної податкової системи.

Розглянуто сучасні проблеми розвитку конкурентоспроможності вітчизняної податкової системи. Виокремлено найбільш вагомі макроекономічні індикатори свідчення низького рівня конкурентоспроможності чинної системи оподаткування та здійснено їх аналітичну оцінку. Досліджено взаємодію основних макроекономічних показників з точки зору наявності ознак фіскалізму та посилення податкового тиску на платників податків. Узагальнено ключові проблемні аспекти вітчизняного оподаткування. Окреслено пріоритетні напрямки розвитку конкурентоспроможності податкової системи України.

Василевская Г. В. Дисбалансы развития конкурентоспособной отечественной налоговой системы.

Рассмотрены современные проблемы развития конкурентоспособности отечественной налоговой системы. Представлены наиболее существенные макроэкономические индикаторы выявления низкого уровня конкурентоспособности действующей системы налогообложения и проведена их аналитическая оценка. Исследовано взаимодействие основных макроэкономических показателей с точки зрения наличия признаков фискализма и усиления налогового бремени. Обобщены ключевые проблемные аспекты отечественного налогообложения. Определены приоритетные направления развития конкурентоспособности налоговой системы Украины.

Vasylevska H. Imbalances of competitive national tax system.

Introduction. The formation and development of the national economic system takes place under the influence of globalization processes, where the key role plays the intense struggle for the redistribution of the world market, the effective maintenance of existing competitive positions and distribution of economic influence spheres. One of the foreground jobs of authorities concerning the necessity to ensure financial stability and security in the state, in this context, is to solve the urgent issues of improvement, efficiency and competitiveness of the national tax system. Unsuccessful attempts of government to direct the planned reforms at improving the mechanisms for creation of the appropriate incentives of domestic economy are accompanied by high levels of corruption, instability, and sometimes by incomprehensibility of tax laws and by poor quality of tax services.

Purpose is to explore the internal and external factors of influence on the formation of the domestic tax system competitiveness for improvement of the quality of its functioning and development under current conditions of the national economy.

Methods. The author used prevailing methods of economic and statistical analysis, in particular the tabular method with the help of which it was possible to organize, store and process the digital information. The author also used the comparative analysis, which provided an opportunity to examine thoroughly the investigated indicators, statistical reports and groupings, allowing the analysis of variance of the studied trait.

Results. Through the investigation the author clarified the most considerable evidence of macroeconomic indicators of low competitiveness of the current tax system and made their analytical assessment. The interaction of key macroeconomic indicators in terms of signs of fiskalizm and increased tax enforcement on taxpayers is demonstrated. The priority directions of the Ukraine’s tax system competitiveness development are propounded.

Conclusion. The dominant factor in problems’ solving caused by the present realities in taxation sphere should be tax regulation process’ improvement and optimization of its components, implicitly built on accepted principles of domestic law, which will contribute to the restoration of the lost competitiveness of the national tax system. Simultaneously, effective alterations’ implementation concerning the ensuring of the proper level of competitiveness should assure: ● the maximum simplification of tax procedures and mechanisms of recovering and administration of compulsory payments, which in its turn will promote the transparency in tax policy; ● the introduction of e-counseling network, which will greatly simplify the communication between tax payers and tax officers, will exclude corruption component availability and ensure responsibility of the specific official while presenting incompetent information; ● setting limits on expenses not related to the direct fulfillment of duties of a government official.