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Information × Registration Number 0222U003561, 0122U002207 , R & D reports Title The role of direct taxation in the formation of revenues of the budget system of Ukraine popup.stage_title Head Logvinovska Svitlana I., к.е.н. Registration Date 23-04-2022 Organization Odessa National Economic University popup.description2  The purpose of the work is to study the state of revenue generation of the budget system through direct taxes and develop practical recommendations for improving the efficiency of the direct taxation system in Ukraine. The object of research is the process of generating budget revenues from direct taxes. The subject of the study is the economic relations that arise between the state, legal entities and individuals in the process of generating revenues of the budget system of Ukraine through direct taxes. Research methods. The general scientific methods were used in the work, such as: statistical and method of comparison, logical, method of analysis and synthesis. The main scientific result of the study is to identify trends in the formation and development of practical recommendations for improving the efficiency of the direct taxation system in Ukraine. Proved: expediency of introducing a withheld capital tax in Ukraine instead of income tax; application of the practice of family taxation of citizens' incomes; automation and simplification of tax administration through further development of electronic services, including expanding the functionality of the service "Electronic office of the payer"; development of mechanisms of institutional support for the development of the taxation system; harmonization of domestic and European practice of counteracting the minimization of tax and customs payments. The developed approaches and the obtained results can serve as an analytical and practical basis for improving the efficiency of the direct taxation system for the formation of revenues of the budget system of Ukraine. The use of research results by public administration bodies and business entities will help improve the socio-economic situation, will allow to carry out scientifically sound actions to improve the effectiveness of tax policy of direct taxation in Ukraine and increase incentives for economic entities Product Description popup.authors Kotsiurubenko Hanna М. popup.nrat_date 2022-04-23 Close