STATE REGULATION OF THE TAX SYSTEM OF UKRAINE

Анотація

The article examines the theoretical and practical principles of state regulation of the tax system of Ukraine in the context of the transformation of the economic environment, the strengthening of the state's budgetary needs and the need to ensure the stability of tax revenues. The purpose of the study is to substantiate the directions of improving the mechanisms of state regulation of the tax system of Ukraine, taking into account modern economic, institutional and social factors. To achieve this goal, the methods of system analysis, generalization, comparison, structural and functional analysis, induction and deduction were used. The application of these methods made it possible to consider the tax system as a complex of interrelated instruments of state economic policy and to determine the interdependence between the tax burden, fiscal efficiency, economic activity of business entities and the level of voluntary fulfillment of tax obligations. As a result of the study, the main functions of state regulation in the field of taxation were systematized and key problems of the functioning of the tax system of Ukraine were identified. These include the complexity and instability of tax legislation, the administrative burden on taxpayers, the lack of predictability of tax policy, the uneven distribution of the tax burden, the risks of tax evasion and the need for further digitalization of tax administration. It is substantiated that the effectiveness of state regulation depends not only on the level of tax rates, but also on the quality of administration, transparency of procedures, stability of the regulatory environment and the effectiveness of control. The scientific novelty of the study lies in the comprehensive substantiation of directions for improving state regulation of the tax system of Ukraine based on the coordination of fiscal and incentive functions of taxation. It is proposed to consider the digitalization of administration, risk-based tax control, increasing the transparency of tax procedures and strengthening the predictability of tax policy as interrelated components of a single regulatory mechanism. The practical significance of the results obtained lies in the possibility of their use by state authorities during the formation and adjustment of tax policy, improving tax administration, increasing the efficiency of control and creating more predictable conditions for the activities of taxpayers. The implementation of the proposed approaches will contribute to increasing the fiscal sustainability of the state, reducing administrative costs and forming a more balanced interaction between the state, business and taxpayers.