Bohatyrova Y. Tax Reforms in Ukraine: Efficiency and Strategic Benchmarks.

Theoretical determinants of tax reform have been investigated. The mechanism of tax reform realization and its components have been defined. Scientific and methodical approach to an assessment of influence of tax reform on economy and on its basis a complex assessment of efficiency of tax reforms in Ukraine. Taking into account state of the economy, the revealed shortcomings of the previous tax reforms and European experience of their implementation, strategic benchmarks of tax reform of Ukraine, its purpose and tasks have been defined. The directions of improvement of the mechanism of taxation of capital, work and consumption have been suggested.