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The paper deals with the modern problems of formation of competitiveness of the Ukrainian tax system into the creation of fiscal space in Ukraine. The most important macroeconomic evidences—indicators of a low level of competitiveness of the current tax system in Ukraine are presented, and their analytical assessment is made. Analysis of dynamics of real GDP in Ukraine in 2012-2015 years is as a leading indicator of economic activity in the country. The interaction of key economic indicators in the view of presence of signs of fiscalism and increase of the tax burden on taxpayers is explored. Displaying Ukraine’s position in the international ranking of ease of doing business in 2016, key problematic aspects of taxation in Ukraine are summarized. Priority vectors of competitiveness of the Ukrainian tax system are outlined. The main cause of expansion of fiscal space in Ukraine is for ensuring its competitive advantages in global markets.

Macroeconomic Trends and Features of Formation of the Ukrainian Fiscal Space