1. 1. Verkhovna Rada of Ukraine. (1996). Constitution of Ukraine (Act No. 254k/96-BP, June 28). Retrieved from https://zakon.rada.gov.ua/laws/show/254%D0%BA/96-%D0%B2%
2. D1%80 [in Ukrainian].
3. 2. Cabinet of Ministers of Ukraine. (2017). On approving the Strategy for reforming the public finance management system for 2017-2020 (Decree No. 142-p, February 8). Retrieved from https://zakon.rada.gov.ua/laws/show/142-2017-%D1%80#n9 [in Ukrainian].
4. 3. Iefymenko, T. I. (2011). Taxes in the institutional system of the modern economy. Kyiv: NAN Ukrainy, Instytut ekonomiky ta prohnozuvannia [in Ukrainian].
5. 4. Iefymenko, T. I. (Ed.). (2015). Improving public finance management and reforming the Ukrainian tax system. Kyiv: DNNU "Akademiia finansovoho upravlinnia" [in Ukrainian].