TAX STRATEGY OF UKRAINE AS A TOOL FOR ACHIEVING SUSTAINABLE DEVELOPMENT GOALS
Abstract
The relevance of the study is due to the need to rethink the role of Ukraine's tax strategy not only as a fiscal instrument, but as a comprehensive means of economic, social, environmental and institutional development, especially in the context of post-war reconstruction and the implementation of the state's international obligations.
The purpose of the article is to substantiate the content and directions of Ukraine's tax strategy as a tool for achieving the Sustainable Development Goals based on an analysis of the provisions of the National Revenue Strategy until 2030, as well as to identify its potential and limitations in terms of the taxation system, tax administration and regulatory authorities.
In the process of the study, it was established that Ukraine's tax strategy forms a conceptually holistic model of tax system reform, focused on ensuring fiscal stability, increasing tax fairness, stimulating economic growth, reducing social inequality and supporting environmental transformation. It is shown that measures in the field of direct and indirect taxes, environmental and resource taxation, as well as the harmonization of tax legislation with EU law and international G20/BEPS initiatives contribute to the achievement of key Sustainable Development Goals.
It is substantiated that the modernization of the tax administration system and the development of regulatory authorities on the basis of digitalization, integrity, a risk-based approach and international tax transparency create institutional prerequisites for the growth of voluntary tax discipline, trust in the state and the sustainability of the budget system. At the same time, a number of areas are identified that require further development, in particular, strengthening the spatial, social, gender and environmental dimensions of the tax strategy, institutionalization of behavioral and evidence-based approaches in tax administration, as well as consolidation of ethical and legal principles for the use of digital technologies and artificial intelligence in tax and customs control.
It has been proven that the tax strategy of Ukraine, defined by the National Revenue Strategy until 2030, is an important tool for integrating fiscal policy into the national model of sustainable development. Its further improvement should be aimed at deepening the people-centered, innovative and partnership approaches, which will allow transforming the tax system from a predominantly fiscal mechanism into an active tool for achieving the Sustainable Development Goals in the long term.
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