Transformation of tax regulation in the post-bifurcation period

Andrіy Nikitishin
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Andrіy Nikitishin: Kyiv National University of Trade and Economics

University Economic Bulletin, 2019, issue 40, 148-155

Abstract: The object of the research is to study theoretical and practical questions of institutional transformation of tax regulation after the adoption of the Tax Code of Ukraine. The aim of the research is to show institutional transformations of tax regulation and to determine changes in its fiscal role in formation of the national budget after the adoption of the Tax Code of Ukraine. Research methods. Methodological foundation of the article is built on the terms of the synergetic theory used for analysing the transformation of the tax regulation. The terms and categories of the synergetic paradigm were used in the scientific research. Research results: we showed institutional transformations of the tax regulation and determined the changes in its fiscal role in formation of the income of the summary, state and local budgets after the adoption of the Tax Code of Ukraine. It was proven that the adoption of this legislative act resulted in a significant transformation of the institutional foundations of the tax regulation which helped to normalize the relations between fiscal authorities and taxpayers. The conducted study showed that a significant reduction of taxes and charges in the tax system of Ukraine at the end of 2010 as well as in the period from 2011 to 2017 did not result in the loss of its fiscal potential and, on the contrary, improved the quality of the budget provision with tax income. Branch of results application: the results of the conducted research can be used in taxation theory and practice, management of tax processes and development of strategies of the state tax policy on the state and local levels. Conclusion. It was proven that the adoption of the Tax Code of Ukraine resulted in transformation of the national tax regulation system at formation of income of the summary, state and local budgets. The following events were observed in the period from 2011 to 2017 in comparison with the period from 2004 to 2010: increase of the fiscal role of the tax regulation in formation of income of the budget system of Ukraine; increase of the fiscal role of the tax regulation in formation of income of the national budget on the national level; stability of the fiscal role of the tax regulation in formation of income of the national budget on the local level.

Keywords: tax; taxation; tax regulation; taxation system; transformation; bifurcation (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:aff:colart:y:2019:i:40:p:148-155

DOI: 10.31470/2306-546X-2019-40-148-155

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