ОЦІНКА ВТРАТ БЮДЖЕТНИХ РЕСУРСІВ ВІД НАДАННЯ ПІЛЬГ ЗА ПРЯМИМИ ПОДАТКАМИ 10.37734/2409-6873-2020-3-6

Purpose of the article is to study the theoretical content and practical aspects of the functioning of tax exemptions as a tool of the tax mechanism and part of the direct taxation system, focusing on their feasibility and efficiency, importance in the formation of tax revenues and finding ways to improve the system of direct taxation. Methodology of research. Achieving this goal is based on the following research methods: dialectical approach, analysis and synthesis, induction and deduction, logical approach, integrated approach, vertical and horizontal analysis, trend analysis, graphical method. Findings. A general study of the use of tax exemptions in the taxation system, including direct taxes, has been conducted. The economic essence of the tax benefit is revealed. The types of tax exemptions in the context of types of direct taxes are systematized and the tendencies of change of their quantitative and qualitative composition in comparison with indirect taxes have been estimated. There has been revealed the dependency of political and economic processes in Ukraine on the adoption of amendments to legislation on preferential taxation on direct taxes. The influence of preferential taxation on direct taxes on the formation of budget revenues has been estimated. The amounts of funds not received by the budgets from the provision of tax exemptions on direct taxes have been determined. The lack of incentives to expand the activities of direct tax exemptions recipients has been justified. Problematic aspects of preferential direct taxation in Ukraine have been identified. Practical value. It has been established that despite the changes in the tax legislation, the system of providing exemptions under direct taxes has not undergone conceptual changes, a significant number of exemptions has remained unchanged or has been transformed by consolidation. The necessity of revision of quantitative and qualitative structure of exemptions on direct taxes for their transformation into the effective tool of fiscal policy of the state has been substantiated. It has been proposed to introduce a methodology for determining the effectiveness of direct tax benefits which will strengthen the transparency of direct tax benefits and improve the efficiency of their use. Keywords: direct taxes, exemptions, preferential taxation, direct taxation mechanism, budget expenditures, loss of budget resources. REFERENCES 1. Bechko, P. K., Barabash, L. V. & Lysa, N. V. (2019). Podatkovi pilhy yak instrument realizatsii kontseptsii spravedlyvosti v opodatkuvanni [Tax exemptions as instrument of realization of justice conception are in taxation]. Elektronne naukove fakhove vydannia z ekonomichnykh nauk «Modern Economics» – Electronic scientific professional publication on economic sciences “Modern Economics”, 13, 18–24. Retrieved from https://modecon. mnau.edu.ua/tax-benefins-as-a-tool/ (accessed 19 August 2020) [in Ukrainian]. 2. Yehorycheva, S. B., Tymoshenko, O. V. & Serhieiev, D.A. (2016). Vplyv pilh za priamymy podatkamy na formuvannia biudzhetnykh dokhodiv v Ukraini [Influence of exemptions under direct taxes on budgetary revenues formation in Ukraine]. Efektyvna ekonomika – Efficient economy, 9. Retrieved from http:// www.economy.nayka.com.ua/?op=1&z=5137 (accessed 15 August 2020) [in Ukrainian]. 3. Zeldina, O. R. & Hryshko, V. V. (2018). Podatkovi pilhy yak skladova investytsiinoi pryvablyvosti Ukrainy [Tax exemptions as constituent of Ukraine’s investment attractiveness]. Yurydychna Ukraina - Legal Ukraine, 1–2, 52–58 [in Ukrainian]. 4. Kyriazova, T. O. & Chulan, N. I. (2018). Podatkovi pilhy: problemy zastosuvannia ta napriamy yikh vyrishennia [Tax exemptions: problems of application and directions for their solutions]. Ekonomika. Finansy. Pravo – Economy. Finances. Right, 1, 16–22 [in Ukrainian]. 5. Liubchyk, O. K. (2017). Podatkovi pilhy yak instrument stymuliuvannia rozvytku realnoho sektora ekonomiky [Tax exemptions as stimulation instrument for development of the real economy sector]. Ekonomichnyi visnyk Zaporizkoi derzhavnoi inzhenernoi akademii – Economic Bulletin of the Zaporozhye State Engineering Academy, 2–2 (08), 90–94 [in Ukrainian]. 6. Ofitsiinyi veb-sait Derzhavnoi podatkovoi sluzhby Ukrainy [The official website of Ukraine Government tax service]. Retrieved from: http://tax.gov.ua/ (accessed 15 August 2020) [in Ukrainian]. 7. Ofitsiynyi veb-sait Ministerstva finansiv Ukrainy [The official website of Ukraine Finance Ministry]. Retrieved from: http:// www.minfin. gov.ua (accessed 15 August 2020) [in Ukrainian]. Published:  2021-04-07