Current problems of direct taxation in Ukraine

Abstract

This article discusses the problems of modern direct taxation in Ukraine. This topic has been repeatedly studied by scientists because of its socio-economic impact on society, different segments of the population, problems of economic inequality, and others. In particular, they analyzed the personal income tax and foreign experience of direct taxation. In this paper, the Ternopil region was used as a region for analysis, on the basis of which the dynamics and current state of the personal income tax were analyzed. The article also examined the state of the current state budget and changes in it as a result of the Russian military invasion. The study analyzed the current structure of tax revenues, which have changed significantly as a result of the tragic events in our country. The paper identifies a list of problems of modern direct taxation in Ukraine. It contains a wide range of different problematic issues that domestic scientists and officials should study for the further economic development of our country. Unfortunately, as a result of the tragic events in our country, not only the structure of tax revenues has changed, but also their volumes. This certainly creates obstacles to the effective use of the state's capacities and capabilities, and requires the government to attract foreign investment. The study also created a list of recommendations, such as the creation of a single tax, the use of foreign experience, which, by the way, was analyzed during the study, such as the creation of a system of differentiated taxes, tax exemption for low-income persons, and the creation of personal tax scales.