The thesis is devoted to the development of methodological grounds for determining the competitiveness of tax systems based on the calculation of the integral index and recommendations for the formation of competitive tax systems.
A methodological approach to the assessment of the changes in the dynamics of the integral index for tax system competitiveness is developed, which is based on the use of an exponential indicator and its trend determination in order to identify the reserves for improvement of tax system competitiveness and forecasting its changes in the future.
A methodological approach to assessment of tax system competitiveness on the basis of the econometric model is proposed by constructing a multiple linear regression, which is based on consideration of dependence of the calculated values of the integral indicator of tax system competitiveness of various components’ groups, given the determination of each indicator weight and the degree of its impact on the integral index depending on the given characteristics and their mutual influence applying correlation coefficients.
The conceptual approaches to the organization of the information environment for tax purposes are developed, which take into account different levels of the national and supranational turnover of tax information in relation to individuals and legal entities, where the main task of the medium-term prospect is introduction of the standard for automatic information exchange.
The concept of improving the competitiveness of Ukraine’s tax system is substantiated, which defines the goals, objectives, principles and provides the tools aimed at monitoring the current state of the tax system competitiveness, forecasting its dynamics, shaping and implementing the institutional environment, as well as a set of methodological and practical measures aimed at improving the level of the tax system competitiveness.
The scientific and theoretical approach to identifying the tax system structure is improved, which is supplemented with the subsystem of information support including reporting forms, statistical data and any other information and reflecting the level of revenues and specifics of tax relations between the state and payers, and which is aimed at reducing the tax information asymmetry at the national level.
The methodological approach to controlling and countering tax evasion and shadow operations is improved, based on their classification and structuring, by expanding the scope of methods for restricting and verifying the activities of business entities that do not document business operations and use tax evasion cover schemes.
The methodological approaches to comprehensive control over incomes of individuals as ultimate beneficiaries of business entities are improved by implementing the mechanisms to encourage voluntary disclosure of information for tax purposes and introducing the methods for controlling and monitoring the real lifestyle of individuals in comparison with legally received amounts of income on which the taxes were paid.
The system of indicators for evaluating the tax administration effectiveness and the methodology for calculating the indicators are improved for application in Ukraine by expanding the monitoring indicators, which provides not only for a systematic analysis of effectiveness indicators for individual taxes administration and quantitative indicators in the areas of mobilization, additional charges and appeals, but also a qualitative assessment of individual divisions’ performance in the areas of service and explanatory activities, statutory appeal and judicial appeal, tax debts, quality of control and verification works and their effectiveness, as well as monitoring of the index of expenditures on tax mobilization to budgets.
A set of measures to prevent, detect and stop corruption violations in fiscal bodies is improved and a structural and logical scheme for countering systemic corruption as a significant institutional determinant of ensuring the tax system competitiveness is developed.
The theoretical approach to establishing the relationship between the contents of “tax competition” and “tax system competitiveness” concepts is developed.
