Theoretical foundations of tax policy in Ukraine: principles, levels and models


  • Oleh Skasko Lviv Polytechnic National University
  • Iryna-Lyudmyla Mohyla Lviv Polytechnic National University



taxes, tax policy, state tax policy, tax policy of enterprises, principles of tax policy, tax policy levels, types and models of tax policy


Introduction. The state tax policy is one of the most important parts of the state’s economic policy, as it has a direct impact on the state of the national economy and the quality of life of citizens. The tax policy of enterprises is primarily aimed at ensuring the development of the domestic market, strengthening the competitiveness of Ukrainian enterprises and stimulating entrepreneurial activity.

The study of the construction of the state and tax policy of enterprises is a very urgent task, since it has a direct impact on the economic development of the country and the quality of life of its citizens. Research in the field of reforming the tax system, which includes simplifying tax payment procedures, reducing the tax burden for business and ensuring the efficient use of public financial resources, is particularly important. The study of the construction of the state tax policy and the tax policy of enterprises is a very important task, as it helps to stabilize the economic condition of the enterprise.

Purpose. The purpose of the article is to systematize theoretical approaches in the construction of state tax policy and tax policy of enterprises and to develop mechanisms of tax regulation.

Methods. To achieve the goal defined in the research, general scientific methods are used: induction and deduction, analysis and synthesis (to systematize the current theoretical foundations of tax policy building models); functional and statistical analysis, analogy, systematization, formalization, generalization, comparison, optimization, argumentation, logical methods (for developing directions for improving tax policy).

Results. The main approaches that consider the definition of «tax policy» are studied, namely: macroeconomic, microeconomic, strategic, financial and social approaches. The principles on which the tax policy is based have been systematized and the levels of the tax policy of Ukraine have been detailed. The ratio of types and models to tax policy is given.

Discussion. Prospects for further research consist in finding new directions for the development of tax policy, development and implementation of promising methods and models of the effectiveness of the use of the taxation system in Ukraine.

Author Biographies

  • Oleh Skasko, Lviv Polytechnic National University
    D. Sc. (Economics), Professor, Professor of the Department of Accounting and Analysis
  • Iryna-Lyudmyla Mohyla, Lviv Polytechnic National University
    PhD student of the Department of Accounting and Taxation


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How to Cite

Skasko, Oleh, and Iryna-Lyudmyla Mohyla. “Theoretical Foundations of Tax Policy in Ukraine: Principles, Levels and Models”. Herald of Economics, no. 3, Nov. 2023, pp. 83-96,

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