Macroeconomic conditions for the formation of the indirect taxation system in Ukraine

The article studies the macroeconomic conditions for the formation of the indirect taxation system in Ukraine. It is shown that exogenous shocks have had a significant impact on the formation of the tax system and its integral component - the indirect taxation system. In view of this, there is an increase in structural disproportion in the indirect taxation system. This disproportion consists in the predominance of taxation of imported products and goods over domestic goods. Therefore, there is a need to take into account all socio-economic circumstances and realities of place and time in the further development of the components of the domestic taxation system. It is analyzed that during 2000-2024 the share of indirect taxes in the general structure of tax revenues of the Consolidated Budget of Ukraine increased from 30 to 36%. This trend of increasing the share of indirect taxes in the general structure of the taxation system during this period of time is characteristic of most EU countries and especially for the countries of the Eastern European region. It is justified that this is due to the fact that indirect taxes have become a key element of the fiscal system, since during this period tax rates in these countries gradually increased and the tax base expanded. It is proven that in Ukraine the formation of the indirect taxation system takes place in difficult macroeconomic conditions. It is analyzed that restrictions on the parameters of the state tax policy in this part are imposed not only by the need to harmonize tax elements with the relevant EU tax directives, but also by the socio-economic situation, the complex realities of our lives. It is studied that over the past 25 years there have been four powerful exogenous shocks that have significantly affected not only the development of the indirect taxation system, but also the country's tax system in general, therefore the vectors of further development of state tax policy and components of the domestic taxation system should be determined taking into account all circumstances and realities of place and time.