Open issues of the tax reform

During the period of the formation of the Ukrainian state the issue of the tax reform have always been the subject for the discussion between the scientists — lawyers, economists, politicians and public figures. In particular, in the legal literature the wide range of researches where the problems of reformation of the domestic tax system at the scientific and theoretical level were analyzed in the publications of L. Voronova, M. Kucheryavenko, N. Pryshva, P. Melnyk, and others. It is at the same time necessary to mark that the issues of the tax reform are based on the practical plane, as its realization is the result of the unprecedented consequences of the world economic crisis: decrease of the living standard of the population, increase of the volume of the budgetary deficit, growth of the inflation and national debt.

Yaroslava BUZDUHAN