Özet:

The article investigates changes in the institutional mechanism of taxation of natural persons and legal entities in Ukraine. The author, based on research concepts «institution», «institutional mechanism» proposed by a number of specialists was formed concept of «institutional mechanism for taxation of individuals and entities» and performed a detailed analysis of changes in tax institutions that have been or are to be adopted in connection with situation today in Ukraine (main attention is paid to changes in income tax, VAT, tax on personal income and resource payments) investigated Ukraine's place in the international rankings for tax component, and further identified trends in tax system of Ukraine and forecast provided further location in the international rankings. The results of the research the author has been systematically changing the institutions of taxation and a comprehensive analysis of transformations institutional mechanism for taxation of individuals and entities. Thus, the paper is of practical importance for the development of taxation and contains improvements theoretical developments in the field of taxation institute.

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