[vc_row][vc_column][vc_column_text]Poltorak Anastasiya<\/strong>, Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv national agrarian university, Mykolayiv, Ukraine<\/p>\n

Usenko Oleg,<\/strong> scientific degree applicant higher education accounting and Finance faculty, Mykolayiv national agrarian university, Mykolayiv, Ukraine<\/p>\n

IMPROVING TAX POLICY UNDER FISCAL DECENTRALIZATION IN UKRAINE<\/strong><\/p>\n

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.<\/em><\/p>\n

Keywords<\/strong>: tax policy, tax reform, tax system, tax, tax reform, tax policy optimization, fiscal decentralization, decentralization.<\/p>\n

JEL classification:<\/strong> E 62; H 20; H 72.<\/p>\n

References:<\/strong><\/p>\n

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1. Boryslavs’ka, O. Zaverukha, I. and Zakharchentko, E. (2012), Detsentralizatsiya publichnoyi vlady: dosvid yevropeys’kykh krayin ta perspektyvy Ukrayiny<\/em> [Decentralization of public authority: European experience and prospects of Ukraine], TOV \u00abSofiya\u00bb, Kyiv, Ukraine.<\/li>\n
2. Herchakivs’kyy, S. D. and Kabash, O. R. (2009), \u201cTheoretical logos fiscal decentralization\u201d, Rehional’na ekonomika<\/em>, vol. 2, pp. 133\u2013141.<\/li>\n
3. Poltorak, A. S. (2016), \u201cPriorities for reforming the tax system of Ukraine\u201d, materialy Mizhnarodna naukovo \u2013 praktychna konferentsiya<\/em> [International scientific – practical conference], Oblikovo analitychne i finansove zabezpechennya diyal’nosti sub”yektiv hospodaryuvannya [Accounting and analytical support of financial entities], Mykolayiv, Ukraine, 23\u201325 November 2016, pp. 132\u2013135.<\/li>\n
4. Krysovatyy, A. I. and Desyatnyuk, O. D. (2016), Napryamy formuvannya podatkovoyi polityky Ukrayiny v konteksti fiskal’noyi detsentralizatsiyi ta rozshyrennya bazy opodatkuvannya<\/em> [Directions formation of tax policy of Ukraine in the context of fiscal decentralization and broadening the tax base], TNEU, Ternopil, Ukraine.<\/li>\n
5. Poltorak, A. S. and Gnatenko, E. P. (2015), \u201cAnalysis of the structure of tax revenues of the consolidated budget of Ukraine\u201d, Naukovyy visnyk Mykolayivs’koho natsional’noho universytetu imeni V. O. Sukhomlyns’koho<\/em>, vol. 2(5), pp. 130\u2013134.<\/li>\n
6. Poltorak, A. Malinovskaya, I. and Polozenko, V. (2017), \u201cEvaluation of the status indicators of the tax security of Ukraine in the system of financial security\u201d, Modern Economics<\/em>, vol. 1(2017), pp. 38\u201344.<\/li>\n
7. Bahl, R. (2010), \u201cImplementation Rules for Fiscal Decentralization\u201d, available at: http:\/\/siteresources.worldbank.org\/INTDSRE\/Resoueces\/3p.pdf (Accesses 25 April 2017).<\/li>\n<\/ol>\n

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   [vc_row][vc_column][vc_column_text]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
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