Özet:

The current state of taxes payment in Ukraine has analyzed in the article. The factors that cause it are defined. From the taxpayer's position state of taxes payment is characterized by the indicators of voluntary tax payment and level of tax debt. Methodical approaches to the calculation of voluntary execution of tax obligations by taxpayers that were used in the work of the tax authorities are examined. The author's approach to determining the level of voluntary taxes payment is presented. A comparative analysis of voluntary taxes payment indicators, calculated on the basis of methodological approaches of the tax authorities and the author is carried out. From the national position state of taxes payment inUkraineis characterized by the performance targets of consolidated budget tax revenues. Indicators of taxpayers’ registration and paid tax obligations, causing execution of tax revenues budgetary tasks are analyzed. International experience of estimation of taxes payment state in the country is considered and its basic criteria are defined. The basic directions of improving state of taxes payment inUkraineare indicated.

Anahtar Kelimeler: