The National Transport University Bulletin

Abstract

The article is devoted to a retrospective analysis of the taxation system. This article analyzes the formation and development of the modern taxation system. Various approaches to the development of theories of taxes have been studied, the stages of the evolution of the taxation system have been identified, an analysis of historical development and a comparative description of the principles on which an effective tax policy should be based have been carried out. Much attention is paid to the history of taxation and its periodization from ancient times to the present. The object of research is the taxation system. The purpose of the study is a retrospective analysis of the system of taxation and tax administration, the study of the main approaches to determining the principles of taxation, the analysis of the stages of formation of the tax system in Ukraine. Research methods. This article uses such methods as the method of comparison, analysis and synthesis, system-structural analysis, the method of cognition. The article systematizes the stages of formation and development of the tax system, highlighting positive and negative aspects. The stages of the formation of the tax system of Ukraine from the time of the existence of Kievan Rus to the modern period are singled out and characterized. The main objectives of this work are to assess the effectiveness of the existing tax system, as well as the possibility of creating a taxation system with the dominance of not fiscal, but regulatory and stimulating functions. Conclusions. On the basis of the study, shortcomings and gaps in the functioning of the modern taxation system were identified and the conceptual foundations of tax reform were identified in order to strengthen and improve the efficiency of tax policy. It is possible to increase the efficiency of the tax system by maximizing the regulatory function, and to build an optimal taxation model - by changing the ideology of tax policy from a fiscal focus to a stimulating one.

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