HISTORY OF THE FORMATION OF THE UKRAINIAN TAX SYSTEM (KYIVAN RUS TO THE PERIOD OF INDEPENDENCE)

Abstract

The tax system constitutes a fundamental element of the economic and financial framework of any sovereign state, as taxes serve as the primary basis for the formation and replenishment of the state budget, thereby ensuring national financial stability. Taxation acts as a guarantor for the fulfillment of the state’s socio-economic functions. A comprehensive conceptualization of the tax system’s formation enables an understanding of which legislative solutions proved efficacious and which require further refinement, thus facilitating the avoidance of past errors during the implementation of contemporary fiscal reforms. In light of state reforms spanning a broad spectrum of social spheres and the emergence of new economic challenges for Ukraine, understanding the historical stages of the tax system’s establishment is of paramount importance. Furthermore, European integration processes necessitate the adaptation of Ukrainian tax legislation to European Union standards; consequently, researching these developmental stages allows for an assessment of the extent to which the current taxation model aligns with international requirements. The formation of Ukraine’s tax system was influenced by numerous complex historical processes linked to shifts in statehood forms, socio-economic conditions, and political regimes. The historical foundation of these evolutionary stages spans a vast developmental period–from the earliest forms of tribute collection and obligatory duties to the establishment of a modern system of taxes and levies for an independent, sovereign state. Each historical epoch has left its distinct imprint on taxation mechanisms, budget revenue formation principles, and the relationship between the state and its taxpayers. Investigation into the history of the Ukrainian tax system’s formation aids in identifying the regularities of taxation development, evaluating the effectiveness of past reforms, and determining directions for the further advancement of tax policy. A historical retrospective provides an opportunity for an impartial analysis and understanding of the stages of the tax system’s establishment, as well as a critical reflection on negative trends that led to the inefficiency of taxation mechanisms and tax compliance oversight. The purpose of this paper is to examine the fundamental stages of the formation of the Ukrainian tax system, identifying their distinctive features and their significance for the contemporary state of the tax system