DOI: https://doi.org/10.18371/fcaptp.v1i32.200579

TAX SYSTEM OF UKRAINE: FROM QUASI-LIBERAL RETROSPECTIVE TO NEOLIBERAL PERSPECTIVE?

O. P. Nesterenko, L. M. Demydenko, V. B. Reinska, M. V. Volkova

Abstract


This article analyzes the retrospective of the formation, development and reformation of the tax system of Ukraine, which gradually formed under the influence of many external and internal factors during the period of independence. The authors attempted to solve an important scientific problem — to find out the peculiarities of the current stage of the evolution of the taxation system in Ukraine in the context of the need for the continuation of liberal tax reform and taking into account the best international experience of reformist actions in the field of taxation. As a result of the study, author's periodization of the development of the tax system of Ukraine was proposed based on the definition of the essential features and characteristics of each stage: the formation of the domestic tax system of the quasi-liberal type; formation of a rigid (repressive) model of the tax system with the elements of force pressure; stages of improvement and institutionalization of the tax system of Ukraine. The article also focuses on the subjective-psychological dimension of the theory and practice of taxation, the study of which was initiated by the Austrian neo-liberal economic school. Taking into account the subjective assessments of taxpayers regarding the forms and methods of taxation, the state of tax administration, etc. substantially modifies the established approaches to the construction of the tax system. At the same time, it is indicated the congruence of certain elements of tax reform in Ukraine and the EU countries in the context of European integration. The authors establish a key qualitative feature of the domestic tax system — its quasi-liberalism, reveal the content of recent changes in taxation, and outline the future prospects for the development of the tax system in the context of the neoliberal theory.


Keywords


structure of tax revenues; taxation; tax system; liberal tax reform; neo-liberal economic theory

References


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Copyright (c) 2020 O. P. Nesterenko, L. M. Demydenko, V. B. Reinska, M.V. Volkova

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ISSN (print) 2306-4994, ISSN (on-line) 2310-8770