Oleksii Khomchak, KNEU
The formation of the tax system in our country began with the adoption on June 25, 1991 of the Law of Ukraine “About Taxation”. This Law defined the principles of construction and purpose of the taxation system, gave a list of taxes, fees, named taxpayers and objects of taxation. Thus, the foundations of the taxation system were laid, the preconditions for its further development were created.
“A tax is an economic category that determines the set of relations between the state and members of society regarding the non-equivalent withdrawal and appropriation of part of the state’s income to perform its functions.”