TAX BURDEN AS AN INDICATOR OF THE EFFICIENCY OF THE TAX SYSTEM IN UKRAINE

Abstract

The article defines the essence of taxes as the main source of the revenue part of the country's budget. The meaning and purpose of the tax burden are revealed. It is proved that the efficiency of the tax system depends on the structure of tax revenues and the overall level of the tax load on the economy. The structure of tax revenues and other revenue items of the consolidated budget of Ukraine for 2017-2022 is analyzed. The results of the analysis show that tax revenues and their share in revenues decreased in 2022, correspondingly there were changes in the specific weight of individual taxes and fees. The assessment of the tax burden in Ukraine in various ways shows a significant difference between the values of the general level of the tax burden and the level without taking into account the single social contribution. It is determined that, in addition to national and local taxes and fees, the receipt of a single contribution to mandatory state social insurance has a significant impact on the overall level of the tax burden. The results of a comparison of the tax burden in Ukraine and the countries of the European Union show that in our country its value is at a low level. It is proven that the differences between countries with a high and low level of tax burden are determined by the economic policy of each country regarding public expenditures and tax structures. In order to assess the efficiency of the tax system of Ukraine, a comparative analysis of indicators of the ease of paying taxes with similar indicators of EU countries has been carried out. The results of the analysis show that the tax system in Ukraine is quite complex, in particular, in terms of preparing and submitting tax returns, which makes doing business difficult. The main priorities for ensuring the optimal level of the tax burden in Ukraine, such as: increase of the efficiency of tax administration, neutralization of negative impact on doing business, study of the European experience of transforming tax systems, have been determined.