Formation and transformation of the tax system of Ukraine

Abstract

The purpose of the article is to investigate the peculiarities of the formation and transformation of the tax system of Ukraine under the conditions of globalization processes, macroeconomic instability, martial law, and European integration, as well as to determine the priority directions for its further development.

Methods. The study applies the historical and logical method to analyze the stages of the formation of the tax system of Ukraine, a systematic approach to assess its role in ensuring socio-economic development, comparative analysis to determine compliance with international and European standards, and economic-statistical methods to identify current trends in the transformation of the tax system. Methods of generalization and scientific abstraction were also used.

Results. It has been established that the current transformation of the tax system of Ukraine is characterized by intensified digitalization of tax administration, development of electronic services, automation of tax control, and implementation of risk-oriented approaches. It has been determined that European integration processes have a significant impact on the reform of the tax system, particularly through the harmonization of legislation with EU norms and the implementation of international BEPS standards. At the same time, several problems have been identified, including instability of tax legislation, complexity of tax administration, uneven tax burden distribution, and a significant level of the shadow economy.

Conclusions. It has been substantiated that the further development of the tax system of Ukraine should be based on the principles of stability, transparency, digitalization, and economic efficiency. The priority directions for modernization include improvement of tax administration, reduction of the administrative burden on business, expansion of the tax base, and deeper integration into the European tax environment. It has been proven that the implementation of these measures will contribute to strengthening the fiscal sustainability and efficiency of the tax system of Ukraine.