Golovko M. Transformation of the tax system of Ukraine in conditions of fiscal decentralization

The dissertation is devoted to generalization of theoretical and methodological principles and development of practical approaches to the transformation of the national tax system in the context of fiscal decentralization. To reveal the economic essence of the tax system as the fundamental basis of financial stability of the country, to study conceptual approaches to tax reforms, to analyze the foreign experience of transformation of tax systems in conditions of fiscal decentralization. A retrospective analysis of the reform of the Ukrainian tax system, a comprehensive assessment of the structure and dynamics of tax revenues to the consolidated budget of Ukraine has been carried out, a diagnosis of the current state of development indicators, sustainability and efficiency of the functioning of the Ukrainian tax system has been carried out. The concept of transformation of the tax system of Ukraine in the conditions of fiscal decentralization has been developed, the directions of reformation of the taxation system of property under conditions of fiscal decentralization in Ukraine are presented, the mechanism of transformation of the taxation system of profit in Ukraine in the conditions of fiscal decentralization is presented.