Telischuk M. Tax activity of the state in transitional economy of Ukraine

Object: taxes, tax system; purpos - development of the theoretical fundations of the state tax activity, definition of its particular place in economics and society, elaboration of recomendations, directed to its improving; methods - dialectical method of cognition phenomena and processes in their interaction and structural-functional approach in aceordance with wich the state tax activity is made out as integrity system of interconnected element; novelty - interpretation of the state tax activity has been offered; hes been proved thet effectiveness of functioning of the tax system is revealed in process of accumulation and utilazation of the financical resources to serve to the benefits for the whole society; hes been discovered - contradictory nature of taxation through the realization of the preferentional of the special zones; hes been eleboraled - metodology and methods of restructaring the tax debt differentiation measures of responsibility, depending on the ways of violation of tax legislation,the order of utilization penal sanctions; the results: has been based the system of the measures concerning to raise the efficiency of the state tax activity in the sphere of tazation benefit on the base of investing the concrete innovating projects, coordination of development of the priority branches of production, science and registration of the state social duties; yas been scientifically based the directions of perfection the tax system as the determinent guarantee jf efficiency the state tax system.