Принципи побудови податкової системи України

Abstract

Досліджено принципи побудови податкової системи України як основні твердження, що сприймаються як головні, важливі результати впровадження тих податків і зборів, які входять до податкової системи України. Запропоновано авторське розуміння принципів побудови податкової системи України. Проаналізовано принципи побудови податкової системи України, що існують у науці податкового права, та принципи, закріплені у Податковому кодексі України. Запропоновано при подальших внесеннях змін до податкової системи врахувати наведені автором принципи її побудови.

The principles of constructing the tax system of Ukraine as basic statements that are perceived as the main important results of implementing those taxes and fees, which are included in the tax system of Ukraine, have been studied. The author’s understanding of the principles of constructing the tax system of Ukraine has been suggested. The principles of constructing the tax system in Ukraine that exist within the science of tax law and principles enshrined in the Tax Code of Ukraine have been analyzed. It is offered to take into account mentioned by the author principles of constructing this system under further amending the tax system of Ukraine. First, this is the system of amendments. Every new government of Ukraine realizes its vision of Ukraine’s tax system. There is no strategic vision of reforms for 5–10, and even 20 years, which would be supported by the majority of society. Therefore, there is a need of a dialogue in the society, followed by the adoption of consensus decision and presenting the relevant section to the Tax Code of Ukraine. Secondly, it is the principle of neutrality, which comes from the inability to influence on the formation of the tax system of Ukraine by any subject starting from oligarchs and financialindustrial groups. Thirdly, even after the codification of tax legislation and reduction, at first glance, the number of taxes and fees, the tax system of Ukraine remains difficult, with numerous features for certain groups of taxpayers, rates, tax bases, etc. Fourth, the dissatisfaction with the tax system of Ukraine provokes the lack of opportunity or at minimum additional burden for many taxpayers to pay them. Therefore, the solvency of taxpayers should be taken into account. Fifth, this is the efficiency of the tax system of Ukraine. Most of taxpayers say that they would be more willing to pay taxes if there were results of the collected funds. Decentralization of taxes (transfer of national taxes to local) should be realized; and the purpose of some payments should be determined.

Исследованы принципы построения налоговой системы Украины как основные утверждения, воспринимающиеся как главные, важные результаты внедрения тех налогов и сборов, которые входят в налоговую систему Украины. Предложено авторское понимание принципов построения налоговой системы Украины. Проанализированы принципы построения налоговой системы Украины, существующие в науке налогового права, и принципы, закреплённые в Налоговом кодексе Украины. Предложено при последующем внесении изменений в налоговую систему учесть приведённые автором принципы построения этой системы.