Dulik T. Direct taxes in the system of the state regulation of the legal and physical persons revenues

This dissertation is devoted to the theoretical conceptions and practical recommendations as for the improvement of the national economy tax system, which would stimulate business activity and be a strong resource of the state factor and an instrument of the positive influence on economy. The essence and the tax functions are revealed, their economic classification and science bases are made. Advantages and disadvantages of the direct taxation mechanism are analysed. Objective and subjective aspects of the tax evolution national economy mechanism are researched and proved. Basing of the direct taxation concept principles is given and the degree of its fiscal and regulating influence on the macro- and micro- process is defined. The action of the direct taxes in the concept context of "the implemented budget stabilizers" is proved. Special demands as for the improvement of modern tax system and recommendations as for the improvement of the direct taxes collection are offered.