Historical and legal analysis of the direct mechanism taxation in the 90-s XX cent. in Ukraine

The study of the conditions and peculiarities of the formation of the tax system of Ukraine is of great importance for the development of both historical science and the science of tax law. This problem is very relevant today, in the context of changing the system of the economy, the vector of its development and the entry of Ukrainian goods to European markets. The author set a goal to determine the features of the direct taxation mechanism in the 90s of the 20th century. The article discloses the issues of the periodization of the formation of the tax system of an independent state, its essence is determined, as well as the features of its formation at the end of the 20th century. Several approaches to the tax system and its functions have been considered, and various positions of scientists regarding the stages of the formation of the state tax system have been analyzed. The author studied the issue of taxation in the 90s of the XX century through the prism of the legislative base of that time. Also, the relevant conclusions are made regarding the main signs of a particular stage in the formation of the Ukrainian tax system.