Tax Reform in Ukraine: How to Stop the Fight Between Taxpayers and the State.

Sometimes the interaction between the authorities and taxpayers resembles a real fight, where businesses and citizens seem to take a vacation, while tax officials inflict harm, driving the economy into a deadlock. From blows, one has to dodge in various ways, hiding income and avoiding tax payments. Adolf Wagner formulated the principle of effective taxation – reasonable burden and minimal cost during tax collection, which has been successfully implemented in countries where the tax system fosters cooperation between taxpayers and tax authorities.

In countries that applied Wagner's principle, paying taxes became comfortable and manageable for citizens and businesses. This approach helps reduce conflicts and tension between the parties, fostering increased trust and improving the economic situation in the state.