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Tax Policy

State Tax Policy is activities in establishing, regulating and organizing the collection of tax payments to the state’s centralized monetary funds. 

According to clause 3 of the Resolution “On the Ministry of Finance of Ukraine” the Ministry of Finance of Ukraine ensures formation and implementation of a single state tax policy, state policy with regards to managing obligatory state social insurance contributions, state policy with regards to combating violation of tax legislation, and legislation on payments of a single contribution. 

The main priorities of the Ministry of Finance of Ukraine in the formation and implementation of the State Tax Policy (In accordance with the Public Finance Management System Reform Strategy 2017-2020) are the following:
-       Increase in efficiency, stability, and predictability of the tax system; 
-       Increase in quality and efficiency of tax administration; 
-       Efficient accumulation of resources, required for the execution of state functions;
-       Ensure just and equal tax system, its adaptation to regulations of the European Union; 
-       Absence of negative impact on businesses and facilitation of economic development;
-       Expansion of the tax base. 

The Tax Code of Ukraine is the main document that regulates the establishment and cancellation of taxes and fees in Ukraine, determines an exhaustive list of taxes and fees that are collected in Ukraine, and the order of their administration. It defines the payers of taxes and fees, their rights and obligations, the competency of controlling bodies and powers of their officials during the implementation of tax control and other administrative functions, and responsibility for violation of the tax regulations.