UDC 336.221:334.722(477)
Hrynyuk, R. M. (2015). Teoretychni ta prykladni aspekty otsinky efektyvnosti systemy pryamoho opodatkuvannya subyektiv pidpryyemnytstva v Ukrayini [Theoretical and applied aspects of efficiency evaluation for entrepreneurship entities’ direct taxation system in Ukraine]. Rehional'na ekonomika - Regional Economy, 78(4). [in Ukrainian].
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In the article the necessity of evaluating the effectiveness of a system of direct taxation is stressed. The effectiveness of the system of direct taxation is proposed to be estimated based on a study of relevant macroeconomic indicators’ trends: the growth rate of gross domestic product, the share of direct taxes in total volume of investment from its own financial resources and others. The author shows the dynamics of the main indicators reflecting the direct taxation system state. In this paper the method of analysis of the direct taxation is determined, and the effectiveness of the system of direct taxation for 2010 - 2014 years is evaluated. The following main indicators are proposed to be calculated: the coefficient of elasticity of direct taxation, the tax burden on income tax and the actual value and the optimum level of taxation on profits. According to calculations of the effectiveness of the direct taxation of enterprises in Ukraine, the fact that the system of direct taxation from 2010 to 2014 was elastic only in 2014 is proved. The positive factor of the reduction of burden of direct taxes is mentioned. The discrepancy between actual and optimal level of income tax and the reduced dynamics of tax revenues from the tax on entities profit are the negative aspects of the system of direct taxation in Ukraine. The gradual decrease in the number of taxes and tax rates on direct taxes have not brought the desired effect in the form of increased tax revenue and increased investments from own funds of enterprises. A significant change in the structure of revenues concerned the following items of income: 1) income tax for individuals; 2) excise tax; 3) reduction of rent; 4) own revenues of budgetary institutions; 4) corporate income tax. However, the negative aspects of a system of direct taxation concern only fiscal functions rather than investment. The fact that reduction of the tax burden of direct taxes has not resulted in growth of businesses because of the drop in load factor decrease in the growth rate of gross domestic product is proved.

Keywords:

direct taxation, income tax, elasticity of direct taxation system, tax revenues, efficiency of direct taxation system