期刊名称：Bulletin of Taras Shevchenko National University of Kyiv. Economics.
印刷版ISSN：1728-2667
电子版ISSN：2079-908X
出版年度：2018
卷号：197
页码：7
语种：
出版社：TARAS SHEVCHENKO NATIONAL UNIVERSITY OF KYIV
摘要：The study considers the essence and structure of Ukraine's tax system and its institutional architectonics. The paper proves that in the broad sense institutional architectonics is the main principle of structuring, systematization, interconnection, and interdependence of elements of the whole concept. The study explains that the tax system as multisystem formation includes five interacting subsystems (systems) as certain integrity, which is in direct interconnections. The results found that the structure of the tax system includes: taxation system, the system of tax legislation, the system of taxes and fees, the system of relevant executive bodies, the system of taxes and fees administration. The analysis recommends that further reformation of the tax system should be pursued in the directions of congruence of tax system reforms in the system of reforms in other areas of public administration. One of the key factors is taking into account the links between the subjects of tax relations, the validity, and analysis of the relevance of changes that carry tax reforms. The conclusions suggest the main directions of reformation and modernization of Ukraine's tax system with the purpose of its further development.
