The permanent transformation of social relations in the field of taxation predominantly requires a timely response from financiers, a consensus of parliamentarians over not only the defining of the tax system, but also regarding the construction of the main tax and legal categories, securing the principles of taxation, regulation of the legal mechanism of specific taxes and fees. Instead, the concept of creating the tax system of Ukraine has not yet been framed and the detailing of its structural elements remains on the sidelines of scientific interests. The article is aimed at systematizing scholars’ views as well as approaches implemented in domestic legislation concerning the construction of the tax system, elucidation of its specifics, its correlation with the structure of the budget system, and outlining the effective vectors of the legal construction. The history of domestic rule making knows cases of assigning and collecting tax payments that were not formally included in the list of national and local taxes and fees (for example, a fee for the development of a recreational complex in the Autonomous Republic of Crimea and a fee for the development of passenger electric transport in the Autonomous Republic of Crimea). This type of violation of the principles of structure and consistency in tax legislation did not become the thing of the past. Almost ten years ago, a military contribution was established, a temporary tax payment that is still paid by taxpayers, but is not mentioned in Articles 9 and 10 of the Tax Code of Ukraine. The specified flaw in the tax legislation stipulates the need to revise the specialized code, establish the conditions for preventing the repetition of similar situations, and devise a clear and understandable structure of the domestic tax system. It has been substantiated that, in view of the need to adhere to the principle of correlation in the construction of budget and tax systems, as well as the European principle of maximum tax sufficiency of all levels of budgets, targeting and effectiveness of taxation, it is expedient to form the structure of the tax system of Ukraine on a new foundation and legislate the presence of the following groups of taxes and fees as its constituents: national, republican (the Autonomous Republic of Crimea), regional, district, local (cities, towns, villages). The conclusions emphasize that while undertaking scientific research and conducting legislative work on the design of the tax system of Ukraine it is necessary to take into consideration its interconnection with the budget system, to bear in mind the peculiarities of modern domestic realities and the European perspective of our country. The recommendations regarding the introduction of amendments and additions to the Fundamental Law of our state, as well as proposals for the correction of normative prescriptions of the Budget and Tax Codes of Ukraine, some other domestic legislative acts have been substantiated.

Authored books

1. Drohovoz Yu, Dubrovskyi V, Instytutsiini problemy ukrainskoi podatkovoi systemy ta shliakhy yikh vyrishennia: аnalitychna rozrobka (Posolstvo Cheskoi Respubliky v Ukraini 2015).

2. Husariev S D, Oliinyk A Yu, Sliusarenko O L, Teoriia prava i derzhavy: navchalnyi posibnyk (Pravova yednist 2008).

3. Liubchenko M I, Yurydychna terminolohiia: poniattia, osoblyvosti, vydy (Prava liudyny 2015).

4. Orliuk O P, Finansove pravo. Akademichnyi kurs: pidruchnyk (Yurinkom Inter 2010). 5. Peroshchuk Z I, Pravovi problemy rehuliuvannia biudzhetnoi systemy Ukrainy (Misto 2014). 6. Shcheblykina I O, Finansovi systemy zarubizhnykh krain: konspekt lektsii (Zaporizkyi natsionalnyi universytet 2019).

7. Tomniuk T L, Podatkova systema: navchalnyi posibnyk (ChTEI DTEU 2022).

8. Voloshchuk M H, Matola I I, Karabin T O, Bilash O V, Stanovlennia ta rozvytok podatkovoi systemy Ukrainy (Vydavnytstvo Oleksandry Harkushi 2021).

9. Voronova L K, Finansove pravo Ukrainy: Pidruchnyk (Pretsedent 2006).

10. Zamaslo O T, Pryimak I I, Hrin O V, Podatkova systema: navchalnyi posibnyk (LNU imeni Ivana Franka 2011).

Edited books

11. Biudzhetno-podatkova bezpeka: navchalnyi posibnyk (H Myskiv red, LvDUVS 2021).

12. Kucheriavenko M, ‘Podatkova systema’, Velyka ukrainska yurydychna entsyklopediia: u 20 t. T. 6: Finansove pravo (M Kucheriavenko holova redkol, Pravo 2010) 339.

13. Tokarieva K, ‘Biudzhetna systema’, Velyka ukrainska yurydychna entsyklopediia: u 20 t. T. 6: Finansove pravo (M Kucheriavenko holova redkol, Pravo 2010) 55.

14. Yolon P, ‘Struktura’, Filosofskyi entsyklopedychnyi slovnyk (V Shynkaruk holova redkol, NAN Ukrainy, In-t filosofii imeni H. S. Skovorody, Abrys 2002) 611.

Journal articles

15. Chuhunov I, Makohon V, ‘Biudzhetno-podatkova polityka v umovakh nevyznachenosti’ [2023] 4 Scientia fructuosa 19–31.

16. Duma V L, ‘Mizhnarodnyi dosvid formuvannia biudzhetnoho potentsialu mistsevykh finansiv’ [2017] 13 Ekonomika i suspilstvo 1093–99.

17. Filenko A S, ‘Instytutsiini aspekty podatkovoi systemy Ukrainy ta napriamy pidvyshchennia yikh efektyvnosti’ [2013] 259 Kul’tura narodov Prichernomor’ja 77–80.

18. Gvazava N H, ‘Mistsevi biudzhety ta mizhbiudzhetni vidnosyny v zarubizhnykh krainakh’ [2012] 3(39) Derzhava ta rehiony. Seriia: Derzhavne upravlinnia 108.

19. Honcharenko M V, ‘Vplyv biudzhetno-podatkovoi reformy na zmitsnennia finansovoi osnovy mistsevoho samovriaduvannia’ [2015] 2 Aktualni problemy derzhavnoho upravlinnia 105–12.

20. Hordiienko Ye S, ‘Osoblyvosti formuvannia biudzhetno-podatkovoho mekhanizmu rozvytku finansovoi bazy rehionu’ [2013] 5 Naukovyi visnyk: Finansy, banky, investytsii 13–5 21. Malovana D O, Starkova Yu O, Shashko M D, ‘Suchasna systema podatkiv Ukrainy ta yii osnovni nedoliky’ [2021] 11 Yurydychnyi naukovyi elektronnyi zhurnal 469–72.

22. Merezhko S P, Usholik N R, Lyzunova O M, ‘Porivnialnyi analiz podatkovykh system zarubizhnykh krain ta Ukrainy’ (2021) 25 Ekonomika ta suspilstvo <https://doi. org/10.32782/2524-0072/2021-25-76>.

23. Naidon Ye M, Sandul V A, ‘Napriamy udoskonalennia podatkovoi systemy Ukrainy na osnovi analizu dosvidu inozemnykh derzhav’ [2020] 4 Yurydychna nauka 125–32.

24. Oliinyk O O, ‘Suchasni teoretychni pidkhody do vyznachennia funktsii ta zavdan finansovoi systemy’ [2013] 181 Naukovyi visnyk NUBIP Ukrainy 200–9.

25. Pabat O V, ‘Skladovi elementy podatkovoi systemy Ukrainy ta yikh orhanizatsiino-pravovi zv’iazky’ [2015] 4 Pravo i bezpeka 47–50.

26. Pabat O V, ‘Podatkova systema Ukrainy yak ob’iekt pravovoho rehuliuvannia’ [2014] 3 Pravo i bezpeka 71–5.

27. Riaba O I, Honcharuk N V, ‘Reformuvannia podatkovoi systemy Ukrainy v konteksti mizhnarodnoi intehratsii’ [2010] 2(2) Visnyk Khmelnytskoho natsionalnoho universytetu 212–5.

28. Rybachok N P, ‘Optymizatsiia biudzhetno-podatkovoho zakonodavstva yak faktor zrostannia ekonomiky’ [2011] ІІ Finansove pravo u ХХI storichchi: zdobutky ta perspektyvy 241–4.

29. Soroka R S, ‘Reforma biudzhetno-podatkovoho zakonodavstva v Ukraini’ [2015] 2 Naukovyi visnyk Lvivskoho derzhavnoho universytetu vnutrishnikh sprav 138–50.

30. Taranhul V, ‘Metodolohichni osnovy biudzhetno-podatkovoho mekhanizmu zabezpechennia rehionalnoho rozvytku v Ukrainy’ [2012] Torhivlia i rynok Ukrainy 181–92.

31. Varnalii Z S, ‘Podatkova systema Ukrainy: instytutsionalno-funktsionalna struktura ta shliakhy modernizatsii’ [2018] 2 Ekonomichnyi dyskurs. Mizhnarodnyi naukovyi zhurnal.

Conference papers

32. Buriak N B, Lukash S V, ‘Zarubizhnyi dosvid biudzhetnoho rehuliuvannia mistsevykh biudzhetiv’ v Ekonomichnyi i sotsialnyi rozvytok Ukrainy v XXI stolitti: natsionalna identychnist ta tendentsii hlobalizatsii: materialy IX mizhnar nauk-prakt konferentsii (Ternopilskyi natsionalnyi ekonomichnyi universytet 2012) 10.

33. Hodniuk I V, Semenii D V, ‘Stan i problemy reformuvannia podatkovoi systemy Ukrainy’ v Aktualni problemy suchasnoho biznesu: oblikovo-finansovyi ta upravlinskyi aspekty: materialy ІІІ mizhnar nauk-prakt internet-konferentsii (LNAU 2021) 49-3.

34. Kucheriavenko M P, ‘Typy biudzhetno-podatkovykh system: perspektyvy pravovoho rehuliuvannia v Ukraini’ v Problemy vdoskonalennia pravovoho rehuliuvannia mistsevoho samovriaduvannia: materialy nauk-prakt konferentsii (Kharkiv 2002) 243-3.

35. Pabat O V, ‘Shchodo stanu pravovoho rehuliuvannia podatkovoi systemy Ukrainy’ v Administratyvne pravo Ukrainy: suchasnyi stan ta shliakhy rozvytku: materialy nauk-prakt konferentsii (KhNUVS 2012) 155-3.

Theses

36. Barin O R, ‘Pravovi osnovy podatkovoi systemy Ukrainy: suchasnyi stan, osnovni elementy, pryntsypy’ (avtoref dys kand yuryd nauk, 2018).

37. Duliba Ye V, ‘Fiskalna funktsiia derzhavy: administratyvno-pravovyi aspekt’ (avtoref dys kand yuryd nauk, 2019).