Poltorak Anastasiya, Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv national agrarian university, Mykolayiv, Ukraine
Usenko Oleg, scientific degree applicant higher education accounting and Finance faculty, Mykolayiv national agrarian university, Mykolayiv, Ukraine
IMPROVING TAX POLICY UNDER FISCAL DECENTRALIZATION IN UKRAINE
The article summarizes the problem of systemic nature in the tax system, analyzes the main results of the tax reforms in tax policy optimization, further highlighted areas of tax policy optimization in terms of fiscal decentralization, including expanding the functions of e-services “Electronic cabinet taxpayer”; introduction of a tax on capital derived, single account for all taxes and fees, general declaration of income and expenditure of individuals and tax control using indirect methods of compliance costs and income citizens; an independent audit of information resources and databases that are used by the fiscal authorities of Ukraine; union statements for the single social tax and income tax on individuals; placement basis of individual consultations on the official website of the State Fiscal Service.
Keywords: tax policy, tax reform, tax system, tax, tax reform, tax policy optimization, fiscal decentralization, decentralization.
JEL classification: E 62; H 20; H 72.
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