, PhD in Economics, Associate Professor, Kharkiv, Marshal Bazhanov, 17

In heading

Economic analysis of law;

Signed print


Issues number

2018 - № 3 (34)



Type of articles

Scientific article

Code UDK


ISSN print



The article considers the tax policy as the most important factor of the country’s economic development and an effective tool for stimulating the activity of economic entities – individuals and legal entities. The dynamics of the share of direct taxes in the total volume of tax revenues to the budget is traced; the results of the impact of direct taxation on economic activity in the country (its population, enterprises and the state institution) are systematized. Methods of optimization of the taxation system of Ukraine for stimulating economic growth are proposed.


direct taxation, indirect taxation, business entities, tax rate, fiscal policy, GDP, life quality index.


External reviewer

Article in PDF



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