Проблеми реформування податкової системи України
Problems of reforming of tax system of Ukraine

Summary/Abstract: The subject of research is process of study and analysis of the current state and problems of reforming of taxsystem of Ukraine in the transformation period.The aim of the study is to assess the dynamics and structure of formation of tax revenues of theconsolidated budget of Ukraine during the years of 2010-2016, as well as identification of priority directions ofreforming the national tax system.The methodology of work. The work is done according to the research results of modern scientific views ondefinition of problems of reforming the tax system, given the dynamics and structure of formation of taxrevenues of the consolidated budget of Ukraine during the years of 2010-2016 and rationale the main objectivesof tax reform in Ukraine. The implementation of these and other challenges will lead to the successfulachievement of the goal of reforming the tax system of the state – forming the most perfect system of taxation inUkraine and, as a consequence, economic growth in General.The results of the work. The modern condition and the negative features of the existing tax system ofUkraine. The estimation of the structure of formation of tax revenues of the consolidated budget of Ukraine andthe main tasks of tax reform in Ukraine in conditions of the crisis phenomena in the economy.The scope of the results: the organization and carrying out scientific research in the area of public Finance,the formation of effective tax system of Ukraine and determination of the most dangerous threats in thedevelopment of the tax system of Ukraine at the present stage.Conclusions. Reforming the tax system of Ukraine should be recognition of the fact that in General the tax systemof Ukraine has already happened, and despite all its shortcomings, should not be considered as such, which shouldbe subject to radical reform. That is, the creation of a new legislative framework in the field of taxation should reflectthe traditions of the existing tax system and conform to global trends of development of tax systems.

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