Современные императивы и приоритеты развития конкурентоспособности налоговой системы Украины
The Modern Imperatives and Priorities of Competitive Tax System in Ukraine

Summary/Abstract: Purpose – The purpose of this paper is to detailed an analysis of the existing socioeconomic situation in Ukraine. Explore the possibility of forming and development of a competitive tax system based on the principles of responsibility, the commitment to democracy, with harmonization of certain steps for the interests of the state and society and intensive search for effective forms of partnerships between tax authorities and taxpayers. Design/Methodology/approach – The authors are following same types of methods in research: empirical method, methods of comparison and research, methods of formalization and systematization of data and the methods of analysis and synthesis. Findings – Having regard to the aspects of formed competitive tax system of build most competitive tax system in Ukraine. The relationship between the taxpayers and the state should be based on a honesty, a trust and an effective dialogue. The modern tax reforms in Ukraine should be guaranteed: – the development of SMEs facilitates will be contribute of economic activities, – the recovery of industrial production and the processing sectors of the economy, – the formation of new workplace, – the raising employment, – the supporting domestic producers, – the expansion of domestic product market, – the intensification of the process of fiscal decentralization for the purpose of forming and selfdeveloped regions. Originality/value – The article reflects the modern economic situation in Ukraine in the context realization of the tax reform and suggested the same concrete steps for the positive development and build the most competitive tax system.

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