LEGAL REGULATION OF TAX SYSTEM OF UKRAINE IN NEW REALITIES

Abstract

Abstract. The article examines the tax system of Ukraine, analyzes its legal regulation in the dynamic realities of today. It has been established that the reform of the tax system of Ukraine in the new realities should take place through the consistent implementation of the strategic goals of the tax policy of Ukraine, namely the increase in the competitiveness of domestic business, the development of effective tax administration mechanisms and the adaptation of the tax legislation of Ukraine to the EU legislation, the need to implement a systemic approach to the formation of the state’s tax policy on the basis of the best world practice, because an effective system of evaluation and analysis of the decisions made, ensuring the conditions for voluntary compliance with the requirements of the tax legislation of Ukraine by taxpayers is a mandatory feature of the effective tax system of the state. During the research, scientific works of Ukrainian scientists, legislative and government materials, and statistical data were processed. The following general scientific methods were used: the method of cognition, the method of system analysis, the method of analysis and synthesis, and the method of comparison. The reform of the tax system of Ukraine in the new realities should take place through the consistent implementation of the strategic goals of the tax policy of Ukraine, namely the increase in the competitiveness of domestic business, the development of effective tax administration mechanisms and the adaptation of the tax legislation of Ukraine to the EU legislation, the need to implement a systemic approach to the formation of the tax policy of the state based on best global practice because an effective system of evaluation and analysis of the adopted decisions is a mandatory feature of the effective tax system of the state, provision of conditions for voluntary compliance with the requirements of the tax legislation of Ukraine by taxpayers, gradual liberalization of tax policy in the direction of reducing tax rates and providing tax benefits for basic taxes in Ukraine, creating conditions for the implementation of the principle of social justice in taxation and stable tax legislation in Ukraine.