Improvement of tax policy within the harmonization of the tax system of Ukraine

Abstract

The article considers the essence and modern conditions of tax policy functioning in Ukraine and the directions of its optimization in the context of harmonization of the tax system are offered. The formation of the author’s vision of the economic essence of tax policy was carried out on the basis of analysis of scientific opinion of scientists from different countries, as well as the official interpretation using the dialectical method. With the help of a group of analytical methods, the conditions for the functioning of Ukraine’s tax policy in pre-war and wartime were assessed. The use of abstract-logical method contributed to the generalization of key objectives of tax policy in the future and outline areas for its optimization. Based on the results obtained, in connection with the changing economic environment of the country, the need to develop a new model of tax policy, taking into account the demands of tax participants and budget needs, which would be an effective complement to the tax system.