Yegorova T. Taxation into the system degree of State regulation of the economy

Object of research: national economy of Ukraine. Purpose of research: to analyse government influence (by means of tax policy) on social and economic relations in Ukraine, and to develop practical recommendations to its improvement. Methods of research: dialectic principle as general method of perception, macroeconomic modelling method, logical summarising, system and complex approach, economic, statistical and comparative analysis. Results: conception of taxation in the system of governmental regulation of social and economic processes in Ukraine is developed; author's scheme of incarnation of government's economic functions depending on strategic and current goals and tasks of economic policy is suggested; author's scheme of taxation mechanism of formation and spending of State budget is suggested; the necessity of stimulation function of taxation system is proved; author's model of governmental regulation of economy by tax-press decreasing is presented; author's model of government's economic funct ion realisation by means of alternative financing of social and economic programs is presented. Novelty: author's scheme of incarnation of government's economic functions depending on strategic and current goals and tasks of economic policy is developed; author's scheme of taxation mechanism of formation and spending of State budget is proved; the mechanism of stimulation function of taxation system's development is proved; author's model of governmental regulation of economy by tax-press decreasing is developed; author's model of governmental regulation of economy by tax-press decreasing is presented; author's model of government's economic function realisation by means of alternative financing of social and economic programs is proved. Field of use: macrolevel.