Information on the thesis

The thesis is dedicated to solving an important scientific problem – the
development of a modern concept of the development of the state tax system,
theoretical and methodological principles and practical recommendations, which is
based on an innovation-oriented tax policy with a qualitatively new content aimed at
strengthening the competitiveness of Ukraine’s national economy in terms of
European integration.
The theoretical and methodological foundations of the tax system functioning
were deepened, its role in ensuring the socio-economic development of the state was
determined. The historical periodization of the genesis and evolution of the tax
system in the territory of modern Ukraine was carried out. The structural-functional
analysis tools of the domestic tax system were highlighted, modern tendencies of its
development and positioning in the world were revealed. In the institutional aspect,
the tax culture is determined by the system of beliefs, values, knowledge that ensure
the timely payment of taxes and compulsory deductions in accordance with the
conditions of the current legislation of the state.
It was revealed that besides economic restrictions on the application of a
number of tax mechanisms, one of the factors that predetermine the peculiarities of
tax transformation in EU countries and should be taken into account in the tax
strategy of European integration of Ukraine is the influence of the institutional
environment. In addition to the main differences in the establishment and collection
of direct and indirect taxes, the paper deals with the features of taxation in EU
countries by the main types of taxes and duties: value added tax, excise tax, personal
income tax, corporate tax.
The systematization of foreign experience has been made, which enable to
substantiate the feasibility of choosing to assess the effectiveness of the controlling
entities of the tax system – the fiscal bodies of nonparametric methods of comparative
efficiency, namely the DEA method. The scheme of the effectiveness evaluation of
regional fiscal authorities’ activity, in the direction of tax audit, on the basis of
benchmarking using the DEA method, has been proposed. The DEA method for the
effectiveness evaluation of the authorities’ activity of the State Fiscal Service in
Ukraine has been tested. The obtained results made it possible to select and rank the
regional authorities of the State Fiscal Service of Ukraine on the effectiveness of
control and verification work and to identify productivity growth reserves in
comparison with best practice.
The plurality of the assessment methods of the shadow economy were
emphasized, modeling of the coherence of the tax system and the shadow economy
with the use of multiple regression models was made, which enabled to determine
the degree of influence of quality indicators of the society institutes development on
the shadow economy in Ukraine and EU countries. The tax directions of the shadow
economy counteraction organization were determined. In paper it was suggested to
take measures to improve the quality of the work of institutes, to modernize them, to
reduce the level of corruption, and to improve the transparency of public goods
provision . These areas are more effective for ensuring economic growth, reducing
the shadow economy compared with improvement measures on the tax
administration system or tax rates revision.
The concept of the tax system development in Ukraine aimed at creating a
favorable investment environment, activation of innovative entrepreneurial activity,
growth of tax revenues under the condition of a transparent mechanism of tax
administration and adapted to legal norms of European legislation was formulated.
It was proved that improvement of the economic situation in Ukraine is
possible providing that the tax system of a fundamentally new quality will be created
that will contribute to filling the State Budget, guaranteeing the sustainability of the
financial system, solving complex social problems, improving the country’s defense
capability and economic independence in the conditions of European integration.
Key words: tax system, tax policy, national economy, tax system, tax,
administration of taxes, European integration, competitiveness, globalization.