Zadorogniy V. State regulation of incomes of subjects of managing on the basis of perfection of the direct taxation

Object of research is the direct taxation of legal and physical persons. A subject of dissertational research are tax relations of the state and subjects of managing, their structure and structure. Methods of research - economic - statistical, economic-mathematical. Scientific novelty of the received results - a theoretical substantiation of necessity of perfection of system of state regulation of incomes of subjects of managing on the basis of the direct taxation and methodological structurization. It is opened in the following new scientific results of research: the essence and methodology of their assignment in economic system of the state is concretized; definition of a category " direct taxes " is specified and added with qualitatively new characteristics; Necessity of ordering of tax privileges to subjects of national economy who carry out regulating influence on behaviour of legal and physical persons is proved and should be coordinated with results and conditions of managing; offers concerningthe further perfection of system of the direct taxation in conditions of transformation of economic system of the state are developed. Practical value of the received results - development of approaches, ways and receptions results which represent methodical base of perfection of system of state regulation of incomes of subjects of economic activities which provides perfection of the mechanism of the direct taxation, and can be used at formation of a tax policy, and also by development and perfection of tax acts of Ukraine. A number of the offers developed by the author and recommendations for the organization of work of perfection of system of gathering of direct taxes from physical persons by granting the declaration on the income is introduced into practice of work of the State tax administration in Donetsk area. Possible variants of taxation intelligibly described by the author surtax of physical persons which carry out enterprise activity without creation of the legal person and feature of definition ofsurtax according to the current legislation. Theoretical development of the author, practical conclusions and offers are used in educational process of Donetsk institute of economy and the economic right taught on special courses: " Tax system ", " Financial management ", "Finance".