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Conceptual approaches to forming a development strategy of the tax system of Ukraine

Tax strategy as a general plan for reforming the tax system in the medium term, defining ways to achieve goals and objectives of the reform, introduces elements of predictability in the activities of economic agents, facilitates its planning, protects against chaotic, unreasoned changes in tax legislation, provides to changes of coherence, sequence, transparency. Therefore, its development and implementation is an important element of strategic public administration, which has not been used in Ukraine in recent years. Given this, the purpose of the article is to reveal the conceptual foundations of the formation of a strategy for the development of the tax system of Ukraine. The article substantiates the advantages of subordinating the development of the tax system of Ukraine in the medium term to ensuring smart, sustainable and inclusive economic growth. Five strategic priorities have been identified for the implementation of tax reform aimed at achieving this goal: reducing income and wealth inequality; increasing the fairness of taxation; stimulating investment in innovation and social capital; greening of the tax system; increasing its fiscal efficiency and productivity by improving tax administration, increasing the capacity of tax authorities. For each of the priorities, possible measures and steps necessary for their implementation are proposed. The necessity of determining the expected results and performance indicators, on the basis of which the strategy implementation will be monitored and evaluated, has been substantiated. It has been established that the development of a strategy should begin with defining a system of restrictions generated by global, macroeconomic, institutional, political, and behavioral factors, and choosing a scenario for reforming the tax system. The general approaches to formation of structure of strategy, its purpose and strategic priorities are defined (should correspond to interests of all society, providing the decision of the important problems connected with inequality and poverty, safety of an environment and preservation of its diversity, creation of equal conditions of competition for business entities), requirements for the choice of measures and steps to ensure their implementation (compliance with the goal and priorities; realism; mutual coherence, consistency; systemacity (combination of changes in the structure of taxes and their elements with changes in tax administration and activities of institutions that ensure tax compliance). The necessity of introduction of monitoring and annual evaluation the effectiveness of the strategy implementation, as well as publication of reports on its implementation is substantiated.