ANALYSIS OF THE TAX BURDEN IN THE QUALITY ASSESSMENT SYSTEM OF THE STATE TAX POLICY

Abstract

By regulating the level of the tax burden by type of economic activity in the tax policy framework, the state can both increase and decrease economic activity, create the necessary market conditions, reduce the shadow economy, create the conditions needed for successful modernization of its priority sectors. The article aims to study the content of the state tax policy in terms of establishing the optimal level of the tax burden, taking into account international experience and the Ukrainian realities of such a policy. The following methods in the work: induction, deduction, analysis, synthesis, and scientific abstraction (to study the content of the concept of "tax policy"); comparison, systematization, and logical generalization. The article analyzes scientific publications on the concept of tax policy and its importance for the economy, based on which he proposed his interpretation, according to which tax policy is the activity of public authorities regulated by law, aimed at providing the necessary tax revenues to centralized funds of the state that are necessary for the adequate performance of tasks and the implementation of the functions entrusted to it, for stable economic growth and improvement of public welfare. Analysis of trends in the tax burden in Ukraine in 2011-2020 showed that the pandemic crisis of 2020-21 and related quarantine restrictions have somewhat reduced the level of tax revenues to the Consolidated Budget compared to pre-crisis periods. However, today there is a general trend towards their growth. According to the study, the share of collected taxes and fees in revenues remained almost unchanged during the entire observation period. It fluctuated within 80%, which indicates that the primary source of filling the State budget is the tax component. The dynamics of the level tax's burden for the analyzed period almost did not change and remained in the range of 34-36%. An analysis of the published results of the Paying Taxes 2020 survey, conducted annually by a World Bank expert group involving the PwC team, showed that Ukraine ranked 65th in the rankings, down 11 points from last year. It establishes that the loss of positions of our state is primarily caus by the advanced actions of other countries to simplify and automate procedures and reduce tax administration time.