Kondratenko M. The tax burden and ways of its optimization in Ukraine

The dissertation focuses on generalization and elaboration of research findings dealing with the theoretical grounds of tax burden optimization, substantiates practical recommendations for the optimum distribution of the tax burden in Ukraine. The study elaborates on the content of the notion of "the optimum tax burden" and substantiates its optimality criteria: 1) ensuring receipts in amounts sufficient for covering budget expenses in accordance with the constitutionally enshrined functions of the state; 2) distribution of the tax burden among consumption, incomes, and property in a manner which enables imposing levies on hidden incomes (shifting the tax burden to property and incomes from bank deposits). A more extended system of indicators for tax burden assessment was proposed. The actual tax burden rate was assessed, as well as its effect on the macroeconomic indicators describing the level of the socioeconomic development of Ukraine. The optimum tax burden rate for Ukraine was determined by using a mathematical economic model. The study also provides an analysis of the theoretical grounds, organizational framework, and the current status of tax administration and levying the consumption, income, and property taxes. Rationale was provided for directions for improvement of the tax legislation in Ukraine with a view to ensuring the optimum tax burden rate.