러시아ㆍ유라시아

The article analyzes the fiscal reforms in Ukraine and the OECD countries. It has been proved that the main areas which should undergo changes are the tax reform, regulatory reform and restructuring policies to encourage entrepreneurship, reform of social protection and social security, reform of social sphere constituents, administrative reform, reform of the army and law enforcement, administrative and territorial reform. According to the analysis results, there has been drawn the conclusion about the need to introduce in Ukraine the successful experience of the OECD countries in implementing budget reforms.