Lyubchik O. K., Postgraduate Student of the Department of Finance, Odessa National Economic University, Odessa, Ukraine

e-mail: aleksei_lyubchik@ukr.net

Problems Issues on Evaluation of the Tax Mechanism of the Tax System of Ukraine

Abstract. Introduction. The inalienable constituent of economy, financial system there is the tax system that will realize the task of tax politics from the decision of questions of satisfaction of public necessities and interests. The basic instrument of realization of tasks of the tax system a tax mechanism serves as. From the point of view of evaluation of effectiveness and effectiveness of functioning of the tax system, an existent tax mechanism often enough enters into contradiction with public interests, that, accordingly, causes the necessity of permanent changes for a tax law that forcedly sometimes to let urgent problems in a loss to strategic interests. But introduction of events sometimes results in quite opposite consequences. Therefore the sharp question of construction of such tax mechanism that would allow to smooth out contradiction appears before practical,  scientists, giving to the economic processes of positive motion. Such raising of problem envisages realization of sound analysis of evaluation result.

Purpose. In the article approaches are investigational in relation to the evaluation of effectiveness of tax mechanism of the tax system of Ukraine on principles of application functional and process  approaches. Set forth principles on that a tax mechanism must be built : accordance to tax politics, tax system and interests of society; subordination to tax politics; co-ordination of actions of instruments of tax mechanism; plenitude of realization of tax instruments; efficiency of action; observance of principle of economy, stability, justice. For realization of analysis of effectiveness of tax mechanism methodical approach, certain indicators that characterize the positive action of tax mechanism at implementation of row of terms, offers after functional approach.

Results. The proposed methodological approach is tested on the facts that characterize the Ukrainian economy. As a result of the multiple linear regression analysis, the corresponding equations were obtained. The analysis of the factors that influence the resultant indicator (tax burden) revealed the ambiguity of such influence: the insignificant effect of granting privileges; low efficiency of tax debt management, insignificant impact of investments from all sources on GDP growth, etc.

Conclusions. The findings can form the basis for deciding whether to modify the tax mechanism in order to improve the efficiency of the tax system and achieve the goals of socio-economic development.

Keywords: tax mechanism; functional approach; process approach; tax burden; privileges; debt; regression analysis.

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