Моніторинг рівня податкового навантаження в Україні та країнах ЄС

Abstract

Визначено сутність і межі податкового навантаження. Систематизовано способи обчислення рівня податкового навантаження в Україні. Проведено моніторинг показників, що ідентифікують податкове навантаження в розрізі окремих податкових платежів. Визначено загальний рівень податкового навантаження в Україні та проведено його порівняння з відповідними показниками країн ЄС. Запропоновано варіанти оптимізації податкового навантаження в українській фіскальній практиці в умовах експансії євроінтеграційних процесів. Introduction. In Ukraine, which chose European integration course, there is a need for constant depth analysis of all phenomena and processes that play an important role in the development of tax systems and use taxes as an instrument of state regulation. For Ukraine it is important to consider and study in detail all the trends that are characteristic for EU countries to apply extensive experience in taxation. This will ensure the stability of the socio-economic development and to optimize the tax burden. The purpose of the article is covering the theoretical and methodological aspects of the definition of the tax burden, the analysis of the impact of the tax burden on business entities and shaping the prospects of optimize the tax burden with European experience. Results. The author attempts to evaluate the level of tax burden in Ukraine and the EU Member States in this article. The main trends, specific to the tax systems of the EU-27 and Ukraine, are investigated. Regularities of establishing the level of taxation and the ratio of different tax payments in the structure of tax systems are defined. Showing, how to optimize tax burden in fiscal Ukrainian practice in terms of European integration. Conclusion. The study showed that the tax burden is an important parameter that ex-presses the state guidelines for socio-economic policy. The level of tax burden in Europe is much higher than in Ukraine. The low level of GDP in our country per capita does not allow for qualitative social policy. GDP growth depends on the creation of a favorable investment climate. Reforming the tax system of Ukraine should consider Taxation of foreign countries. In particular, the use differentiated tax rate for individual tax rates Single Contribution gradual reduction and simplification of tax administration in general, and reducing the tax burden due to improvements in the distribution and redistribution of GDP.