Problems of the tax reform implementation in Ukraine

Vectors of the priority tax reforms have been analysed in the article. Such vectors were established by the strategy of the Sustainable Development «Ukraine – 2020». Priority comply articles of the Section D of the Memorandum with the IMF on economic and financial policy. It has been shown that in the medium term the implementation of measures of tax legislation improvement should provide the simplified business activity; simplify the administration of taxes and fees procedures; create simple and transparent tax rules; create a favorable investment climate; reduce the outflow of Ukrainian capital; improve the partnership between business and the authorities; improve the effectiveness of crimes combating in financial sphere; improve Ukraine’s position in the Doing Business ranking.It has been proven by the author that the specific of the modern tax environment changes. Derivative responses of tax corporate structures are determined by the type of economic reforms, which are conducted in the country. Depending on the subject of tax reform, it may be special, targeted and general economic reforms.It has been shown that the current Ukrainian tax system has the following negative aspects: fiscal direction, which is the main topic of changes in tax laws; the complexity and inconsistency of taxation regulations; administration expenses of certain taxes are higher comparing to budget revenues, which are derived from their gaining; mechanism of customs and tariff regulation makes it impossible to respond quickly to changes in the world market and in the structure of the economy of Ukraine.The result of that is an existence of systemic problems in the tax area that remain unresolved for a long time. The main of them are: tax indebtedness of taxpayers to budget and state trust funds; large-scale tax evasion; budget indebtedness in added tax refunding; uneven tax burden, due to which the highest taxes are paid by the law-abiding taxpayer, who don’t get any tax incentives.According to the author, there is a strong need to review approaches to complex tax issues, to develop tax legislation that will correspond with the long-term development strategies and will stimulate the respective processes of economic growth.