Matselyuh N. The influence of taxes on price formation processes in Ukraine

Goal of research is concluded in foundation of theoretical basis for determination of tax influence on prices on the micro- and macrolevels and development scientific and practical recommendations for the purposes of improvement of Ukrainian tax policy. Methods of research are system analyses with accounting for contradiction positions different economic schools on optimal tax system. Theoretical points of view about influence tax on prices. Methods of abstraction and formalization, deduction an analytical methods, comparative analyses. Theoretical and practical results are: defining more precisely management categories: "tax compromise", "tax burden" from the position of price formation; proposing new criteria of tax classification that allow us assessing tax influence on prices as direct, indirect, latent; developing analytical method of assessing tax influence on prices on micro- and macrolevels. It was used for analyses of empirical data information. On the basis of analytical results author madeconclusion about smoothing tax burden on the main branches of national economy and improvement of tax policy in Ukraine. The innovations of thesis are proposing first time the classification of taxes by the criteria its influences on prices; developing analytical method of assessing tax influence on prices on micro- and macrolevels in dependence of cost structure and pure added value of product; deepening the economic definition of such categories as "tax compromise", "tax burden"; discovering new aspect of the thesis that states about decisive influences of labor capacity and profitability of production on the level of tax burden in price; defining more precisely determination of elastic coefficient of tax burden on prices and diffusing its use on the main types of economic activity; opening peculiarities of influence of Ukrainian tax system on the price formation in the main branches of economy; making proposition about key ways of improvement tax policy in Ukraine. Application of the thesis's achievement.Scientific and practical conclusions and recommendations are used by Ministry of Economy and questions of European Integration of Ukraine (Department of the Instruments of Economic Development), Ministry of Finance (Department of financing production sphere); Lectures on the faculty of finance of State Tax Service's Academy of Ukrainian STA. Sphere of using. Tax system, finance system of Ukraine.