The System of Tax Relations in Ukraine in the Context of International Comparisons: Effectiveness and Information Transparency

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Shalimova, N.
Kuzmenko, H.
Шалімова, Н. С.
Кузьменко, Г. І.

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Business University


The purpose of the study is the appropriate investigation of the Ukraine’s place in the international rankings with a focus on the assessment of the taxation system as an important and integral part of the business environment, analysis of comparative characteristics of Ukraine’s position among other countries by the international "Doing Business" and "Paying Taxes" rankings and definition of ways of providing the informative transparency in the sphere of tax relations. The indicators that form international rankings "Doing Business" и "Paying Taxes" were studied. The influence of the indicators that characterize the state taxation system on the values of the international rankings was determined. The changes in the rankings of Ukraine during 2010-2017 were analyzed. A comparative analysis of the place of Ukraine among other countries of the world in accordance with the international rankings of "Doing Business" and "Paying Taxes" was made. The results of a detailed comparative analysis of Ukraine, Azerbaijan, and Georgia are presented. The main negative factors that determine the low competitive positions of the tax system of Ukraine were singled out. The trends of optimization of the tax environment of Ukraine have been specified.



taxation system, tax relation, Doing Business, Paying Taxes, international rankings, international comparisons, informative transparency


Shalimova, N. The System of Tax Relations in Ukraine in the Context of International Comparisons:Effectiveness and Information Transparency / N. Shalimova, H. Kuzmenko // Audit. - Baku : Biznes Universiteti, 2017. - № 3. - C. 62-68.