Boiko, SvitlanaBlyndar, Yu.Koshma, O.2017-11-272017-11-272017Boiko, S. Transformation of the fiscal priorities of direct taxes in Ukraine / S. Boiko, Yu. Blyndar, O. Koshma // Topical questions of contemporary science : Collection of scientific articles. – Aspekt Publishing, Taunton, MA, United States of America, 2017. - P. 223-225.https://dspace.nuft.edu.ua/handle/123456789/26201A purpose of the paper is to research transformation of the fiscal priorities of direct taxes at the present stage Ukrainian fiscal policy and practice. The authors determined the total amount of direct taxes in Ukraine in 2011-2016 to the Consolidated Budget of Ukraine and determined the main trends in the amounts of direct taxes. The authors analyzed direct taxes and determine the two main direct taxes: personal income tax and corporate profit tax. Other taxes (property tax, flat tax, environmental tax, motor vehicle tax, rent, land payments) did not have much impact on the budget revenue and their fiscal potential is negligible.fiscal prioritiestaxationdirect taxesindirect taxesфіскальні пріоритетиоподаткуванняпрямі податкинепрямі податкифискальные приоритетыналогообложениепрямые налогикосвенные налогикафедра фінансівArticle