Sofin M. Organizational and legal problems of implementation of fiscal policy in the State in the context of European integration

It has established that Ukraine has extensive experience in collecting taxes and fees. There are not many periods of successful and effective fiscal policy in the territory of our country and they are rather short. Even in the times of Kiev Rus, the attempts were made to change fiscal policy (for example, Princess Olga tax reform, Speransky’s reform). However, periodic wars, the growth of the bureaucratic apparatus, arbitrariness and abuse by government officials usually negated all improvements – the number of taxes increased as well as their rates. At the same time, one cannot deny the fact that at the end of the 19th – beginning of the 20th centuries, fiscal policy on the territory of Ukraine ensured the acceleration of the industrial and agricultural development of the State, which, unfortunately, was stopped by the First World War. In the Soviet period, fiscal policy had completely lost its catalytic function and had been reduced to administrative control over tax payments. Since Ukraine’s declaration of independence, fiscal policy has been constantly reformed, but none of the key issues has been resolved.