BUSINESS INFORM №7-2014

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49

Section: Finance, Money Circulation and Credit
UDC 336.2
Sybirianska Y. V., Kondratenko M. B.
The New Model of the Tax System of Ukraine: the Redistribution of the Tax Burden (p. 276 - 283)
The aim of the article is to provide a structure of the tax system of Ukraine, which will provide a redistribution of the tax burden towards the affluent population layers and will allow through the introduction of a tax on interest income and property to levy the hidden income, on the basis of economic and mathematical modeling. The article analyzes the dynamics of the coefficients of the tax burden and the costs of tax payments, as well as an index of government spending in Ukraine in 2000 – 2012, which made it possible to determine the minimum level of tax burden. According to the results of economic and mathematical modeling a new model of the Ukrainian tax system was built, which will help to increase the share of fiscally secure, stable and easy to control taxes (from 3.7% to 22 - 24%). Justified the optimal level of tax burden on the economy at the level of 41 - 42% of GDP, including USP - 13.6 - 13.8% of GDP, and the possibility of reducing the tax burden on production and people with low incomes (from 8.8% to 6.8% of GDP) without the risk of budgetary losses. Prospects for further research are a comprehensive assessment of innovations in the tax field and the development of proposals for improvement of the administration of existing taxes and fees in Ukraine, taking into account international experience.
Keywords: taxes, tax system, the tax burden, tax optimization, property tax, tax on interest income on deposits
Fig.: 3. Tabl.: 4. Bibl.: 10.

Sybirianska Yuliia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Kondratenko Myroslava B. – Applicant, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Sybirianska, Yuliia V., and Kondratenko, Myroslava B. (2014) “The New Model of the Tax System of Ukraine: the Redistribution of the Tax Burden.” Business Inform 7:276–283.

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