Abstract
Topicality of the research is grounded on an integrated approach to the formation of a system of indicators of fiscal tax efficiency. The aim of the study is to determine the indicators by which to measure the generated system, to systematize the factors influencing the fiscal efficiency of corporate income tax. To obtain the results of the study statistical methods and comparative analysis, the dialectical method, the targeted approach of generalization have been used. A system of indicators of fiscal efficiency of individual types of taxes has been suggested in the article. It has been established that the basic principle of formation of such a system of indicators at the macro level is the ratio of the final result and effect of applied resources. It has been substantiated that the system includes the following areas of research: analysis of the impact of the tax burden on the economy; analysis of the efficiency of collecting tax revenues; analysis of uniformity of income taxes. Practical use of indicators of fiscal efficiency of taxes at the state level involves reorientation of the state to intensive development and achieve higher levels of efficiency in dynamics; reserve study of further improvement of financial and economic activity of enterprises through the introduction of scientific and technological progress, improving technology and improvement of production; creating an effective mechanism for improving governance in the tax area. Corporate income tax is shown as an example of practical application of the system of fiscal efficiency indicators of taxes at the state level. Evaluating the effectiveness of corporate income tax for the given parameters will allow more accurate planning of revenues from this tax, will help in the development of measures to improve the regulatory and fiscal actions of corporate income tax, deficiencies in its tax mechanism, the formation of a rational structure of tax revenues, will contribute to the development of effective tax policy.
Keywords
fiscal performance, income tax, the fiscal importance of tax in the budget and the GDP of the state; rate of tax collection; the cost of tax collection per capita; rate burden on the employee of DFS Ukraine; efficiency ratio of tax to GDP; the rate of uneven income tax.