Papp, V. V. (2009). Kontseptual'ni pidkhody do formuvannya ta rozvytku podatkovoyi systemy Ukrayiny [Conceptual Approaches to Formation and Development of Tax System of Ukraine]. Rehional'na ekonomika - Regional Economy, 51(1), 272 p. [in Ukrainian].

Authors

Resume

Main conceptual reform domestic tax system trends, which are based on the change of a structure and composition of taxes have been studied. Optimization of correlation of direct and indirect taxes, improvement normative-legal base in the sphere of taxations and simplification of the forms of tax reporting has been offered. As an important trend of forming and realization of tax policy the reducing of a tax pressure on investment activity has been offered.

Keywords:

tax system, tax policy, optimization, reforming, fiscal role, taxation