Bìznes Inform (Nov 2018)
The Contemporary Tendencies of Development and the Prospects of Taxation in Ukraine
Abstract
The main aim of the article is improving the methodical provision of the estimation of contemporary tendencies of development and the prospects of taxation by forecasting the level of tax burden on the national economy of Ukraine, implementing the scenario approach. An analysis of dynamics of tax receipts to the budget of Ukraine is carried out. It is proposed that the level of tax burden be calculated as the ratio of the amount of tax revenues to the consolidated budget and the income from a single social contribution to GDP in actual prices. Introduction of the scenario approach in forecasting the tax burden on the Ukrainian economy with attention to extrapolation and influence of the GDP dynamics on the volume of tax revenues and the single social contribution is implemented. The strengthening of the tax burden on the national economy (from + 0,2 to + 4,5%) over the next 5 years is substantiated, subject to persistence of the current tendencies as to dynamics of GDP in actual prices, tax revenues to the budget, and a single social contribution. Prospect for further author’s researches in this direction will be development of ways of improvement of tax management of the State under conditions of the decentralization of power.
