Introduction. The formation of financial resources of the state and united territorial communities in the conditions of transparency of fiscal relations requires the authorities to implement adequate to European standards tax policy. The relevance of the study of comprehensive aspects of tax policy of the state is due to the implementation of effective approaches in the direction of financial support of priority sectors of Ukraine's economy. Today, the leading role belongs to tax payments, which under conditions of rational administration should become a catalyst for innovative development of Ukraine. It is with the help of tax policy tools that it is possible to create favorable conditions for doing business, investing, innovating and improving the well-being of citizens. Therefore, the priority is to study modern aspects of tax policy of Ukraine in order to form ways to improve its efficiency.

The purpose of the article is to substantiate the peculiarities of the formation and effective implementation of the tax policy of the state at the present stage of socio-economic development of Ukraine.

Results. The essential determinants of taxes and tax policy in the context of their impact on the development of the state economy are identified. The basic principles of tax policy formation in Ukraine are considered. The functions of tax policy were monitored, among which considerable attention was paid to the fiscal function as a priority and dominant in modern inter-budgetary processes. The article highlights the features of tax policy in terms of shifting the tax burden from mobile factors of production to natural resources. Emphasis is placed on cooperation between the state, taxpayers and the public in the direction of developing effective measures to reform the tax system through the use of incentives, digital technologies, social orientation of taxation. The analysis of the main parameters of fiscal efficiency of the tax policy of the state is carried out, as a result of which the important role of tax payments in financial resources of the state and local governments is confirmed. The factors that have a negative impact on taxation processes in the state are highlighted. Guidelines for improving the tax policy of Ukraine in the conditions of transformation of the national economy are offered.

Perspectives. In further research, attention will be paid to current aspects of digitalization of the tax space of the state and the implementation in the Ukrainian system effective practices of innovation of taxation processes of foreign countries.

Ключові слова

taxes, fiscal policy, tax system, budget revenues, efficiency of tax policy

Повний текст:



McConnell, C. R., Brue, S. L., & Flynn, S. M. (2009). Economics: principles, problems and policies. Boston: McGraw-Hill Irwin.

Seligman, E. R. A. (1925). Essays in taxation. New York: Macmillan and Co.

Andrushchenko, V. L. (2000). Finansova dumka zakhodu v KhKh stolitti: teoretychna kontseptualizatsiia i naukova problematyka derzhavnykh finansiv [Financial thought of the West in the twentieth century: theoretical conceptualization and scientific issues of public finance]. Lviv: Kameniar [in Ukrainian].

Krysovatyy, A. I. (Ed.). (2012). Rehionalna fiskalna polityka: teoretychni zasady ta praktychni dominanty realizatsii v Ukraini [Regional fiscal policy: theoretical principles and practical dominants of implementation in Ukraine]. Ternopil: Ekonomichna dumka [in Ukrainian].

Homon, M. V. (2016). Podatkova polityka derzhavy ta pryntsypy yii formuvannia [Tax policy of the state and principles of its formation]. Hlobalni ta natsionalni problemy ekonomiky – Global and National Economic Problems, 11, 673–676 [in Ukrainian].

Ivanov, Yu. B. (2009). Funktsii podatkiv ta podatkove rehuliuvannia [Tax functions and tax regulation]. Formuvannia rynkovoi ekonomiky Ukrainy – Formation of a Market Economy of Ukraine, 19, 36–43.

Rudenko, Yu. M. (2017). Sutnist podatkovoi polityky derzhavy ta vplyv hromadianskoho suspilstva na yii vyroblennia ta realizatsiiu [The essence of the tax policy of the state and the influence of civil society on its development and implementation]. Derzhava ta rehiony – State and Regions, 3 (59), 94–99 [in Ukrainian].

Onyshchenko, V. A. (2012). Podatkovyi kontrol (osnovy, orhanizatsiia) [Tax control (basics, organization)]. Visnyk podatkovoi sluzhby Ukrainy – Bulletin of the Tax Service of Ukraine, 44, 18–26 [in Ukrainian].

Ivanov, Yu. B., Maiburov, I. A. (Ed.). (2010). Podatkova polityka: teoriia, metodolohiia, instrumentarii [Tax policy: theory, methodology, tools]. Kharkiv: VD “INZHEK” [in Ukrainian].

Barannyk, L. B., Piskova, Zh. V. (2015). Nova paradyhma rozvytku podatkovoi polityky v Ukraini [A new paradigm of tax policy development in Ukraine]. Filosofiia. Kultura. Zhyttia – Philisophy. Culture. Life, 42, 112–122 [in Ukrainian].

Podatkovyi kodeks Ukrainy vid 2 hrudnia 2010 r. № 2755-VI [Tax Code of Ukraine]. (2010, December, 2). Verkhovna Rada Ukrainy. Available at: [in Ukrainian].

Varnalii, Z. S. (Ed.). (2008). Podatkova polityka Ukrainy: stan, problemy ta perspektyvy [Tax policy of Ukraine: status, problems and prospects]. Kuiv: Znannia Ukrainy [in Ukrainian].

Iurii, S. I., Beskyd, Y. M. (2000). Biudzhetna systema Ukrainy [Budget system of Ukraine]. NIOS [in Ukrainian].

Posnova, T. V., Tsyhankova, S. L. (2020). Osoblyvosti zdiisnennia biudzhetno-podatkovoi polityky ta shliakhy yii vdoskonalennia [Features of budget and tax policy implementation and ways to improve it]. Investytsii: praktyka ta dosvid – Investment: Practice and Experience, 3, 71–75 [in Ukrainian].

Pashko, P. V., Taranhul, L. L. (Ed.). (2015). Reformuvannia podatkovoi systemy Ukrainy: suchasni vyklyky ta oriientyry [Reforming the tax system of Ukraine: modern challenges and guidelines]. Kyiv: Novyi druk [in Ukrainian].

Richni zvity pro vykonannia Derzhavnoho biudzhetu Ukrainy za 2017–2020 rr [Annual reports on the implementation of the State Budget of Ukraine for 2017–2020]. Derzhavna kaznacheiska sluzhba Ukrainy – State Treasure Service of Ukraine. Available at: [in Ukrainian].

Tretiakova, O. V. (2014). Vplyv podatkovoi polityky na ekonomichnyi stan ta podalshyi rozvytok krainy [The impact of tax policy on the economic situation and further development of the country]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu – Scientific Bulletin of Kherson State University, 2014, 5, 147–149 (Vol. 4) [in Ukrainian].

Nechyporenko, A. V., Panchenko, I. V., Moroz, L. O. (2021). Stan i perspektyvy rozvytku podatkovoi polityky Ukrainy [Status and prospects of development of tax policy of Ukraine]. Biznes Inform, 5, 348–354 [in Ukrainian].



  • Поки немає зовнішніх посилань.

ISSN 1818-5754 (print), ISSN 2415-3672 (online)
West Ukrainian National University
© "WOF", 2004-2019