Pechulyak V. State taxation policy realization in Ukraine (organization and legal aspects).

The thorough investigation of the organizational and legal basis of taxation policy implementation in Ukraine has been made in the theses. The legal essence of the category in question has been synthesized on the basis of the existing approaches to understanding the nature of the state taxation policy. The place/role of the state taxation policy in the state policy of Ukraine has been defined. The process of formation and historical development of the national legislation on the state taxation policy regulation in Ukraine has been scrutinized. The complex study of the state taxation policy institutional mechanism functioning in Ukraine has been conducted; the range of the state bodies authority over the formation, realization and fulfillment of the state taxation policy have/s been analyzed. Proposals as to overall improvement of the organizational and legal basis of Ukrainian state taxation policy formation, realization and fulfillment have been put forward on the basis of theoretical conclusions, theanalysis of the legislation currently in force, and the experience of foreign countries. Key words: state policy; state taxation policy; institutional mechanism of the state taxation policy; taxation; tax-levying bodies; state tax collecting institutions of Ukraine.