Influence of Tax Reform on the Efficient Functioning of the Budget System of Ukraine
Journal Title: Бізнес Інформ - Year 2015, Vol 1, Issue 0
Abstract
The article is aimed at studying the specifics of influence of tax reform on the efficient functioning of the budget system of Ukraine. As result of the study, influence of changes in the tax laws on the amount of the Consolidated budget in recent years has been quantitative computed. Positive effects of the tax system reforming have been determined and the necessity of further improvement has been substantiated. It has been proven that some aspects of the «Concept for reforming the tax system of Ukraine» may adversely affect the accretion of public sector revenues, slow down the development of businesses and the national economy. Prospect of further development of the reforms is to adjust the legislative framework in Ukraine towards the European directives and principles. In terms of the task of raising the fiscal efficiency of the tax system, further research should be aimed at identifying additional measures to increase budget revenues that will not increase the fiscal burden on high-tech and the priority sectors of the economy.
Authors and Affiliations
Viktoriia Strilec
Keywords
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