Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects

Main Article Content

Svitlana Savitska
Maryna Pravdiuk
Inna Dolzhenko
Nadiia Banera
Maksym Samchyk
صندلی اداری

Abstract

At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to fill the budget. This study uses the method of comparative analysis, which compares the levels of tax rates in Ukraine and some EU countries. The optimal level of tax revenues to the state budget has been determined. The level of tax revenues to the Consolidated Budget of Ukraine has been analyzed and the main directions for improving the tax system of Ukraine have been identified. The necessity of focusing on the experience of highly developed EU countries in the field of taxation with the obligatory consideration of national characteristics is proved.

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Article Details

Section
Integration System of Education, Science and Production
Author Biographies

Svitlana Savitska, Podillia State University

Кандидат экономических наук, доцент кафедры бухгалтерского учета, налогообложения и технологий электронного бизнеса Государственного аграрно-технического университета на Подолье. Опубликовано 84 научно-методических работы, в том числе 31 научная и 53 методических. В 2018 году ей была вручена грамота исполкома Каменец-Подольского городского совета.

Научные интересы: инвестиционное развитие агропромышленных предприятий и сельских территорий; государственное регулирование инвестиционных процессов; влияние налоговой системы на инвестиционную деятельность.

ORCID: https://orcid.org/0000-0003-1739-3536

Maryna Pravdiuk, Vinnytsia National Agrarian University

Candidate of Economic Sciences, Associate Professor. Department of Accounting and Taxation in the Branches of the Economy. Her continuous experience exceeds 15 years. Since 2009 - Lecturer of the Department of Accounting and Taxation in the sectors of economy, since 2016 - Senior Lecturer of the Department of Accounting and Taxation in the fields of economics of Vinnytsia National Agrarian University, since 2018 - Associate Professor of Accounting and Taxation, Vinnytsia National Agrarian University. Teaches courses: Tax system, accounting and reporting in taxation, accounting for innovation and investment activities. Research interests: Accounting and taxation of innovations in the economy, cryptocurrency.

Inna Dolzhenko, National University of Life and Environmental Sciences of Ukraine

Candidate of Economic Sciences, Associate Professor Department of Finance, National University of Life and Environmental Sciences of Ukraine, Member of the Federation of Accountants, Auditors and Financiers of the AIC of Ukraine. She teaches disciplines taught: “Tax system”, “Tax management”, “International taxation”. Scientific interests: development of international tax harmonization, automatic exchange of tax information, tax regulation of agricultural entities.

Nadiia Banera, Ivan Franko National University of Lviv

Her continuous experience exceeds twenty-five years. Since 1996 worked at the L’viv Economic Business College, since 2004 - at the Lviv Institute of Economics and Tourism, since 2021 - Associate Professor at the Department of Management and Expertise of Goods, Ivan Franko National University of Lviv. Teaches courses: Accounting and Reporting in Taxation, Corporate Reporting, Accounting and Auditing, etc. Research interests: analysis, statistics, taxation.

Maksym Samchyk, Zhytomyr Polytechnic State University

Candidate of Economic Sciences, Department of National Security, Public Management and Administration. His research interests include organization of accounting, local finance management, public finance, ecentralization of power and regional management.

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