ФІСКАЛЬНІ ЕФЕКТИ СТРУКТУРНИХ ЗРУШЕНЬ У ПОДАТКОВІЙ СИСТЕМІ УКРАЇНИ
FISCAL EFFECTS OF STRUCTURAL CHANGES IN THE TAX SYSTEM OF UKRAINE

Summary/Abstract: The main part of the tax system in Ukraine make the taxes, the payment of which can be easily avoided. It complicates the management of them and doesn’t give a possibility to fully realize the tax system potential. That’s why the structural changes in property taxation and taxation on incomes from saving on deposit accounts are quite necessary. The aim of this article is to evaluate the amount of the taxes which can increase the state budget incomes in case the structural changes in property taxation and taxation on interest incomes from deposit accounts are realized while constant level of total tax burden. The structural changes in property and interest incomes taxation give a possibility to receive additional 13.6 billion UAH or decrease the total tax burden by 0,6 percent without running a risk of losing a part of the budgetary incomes. The suggested structural changes don’t require significant reforms in the tax system of Ukraine. The introduction of the property tax and the tax on interest incomes from saving on deposit accounts will promote the realization of the social fairness principle in taxation.

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