Nakay A. Tax instruments of provision of sustainable development in Ukraine

3 Object of research. Economic relations concerning redistribution of monetary resources arisштп in sphere of public finances. Objective of research. Theoretical substantiation, development of methodical approaches and the recommendations directed on the further increase of efficiency of taxes’ regulatory and fiscal potential in Ukraine in the context of constant development requirements. Methods of research. method of analytical grouping and generalization, dynamic ranges, selective techniques, comparisons, detailed elaboration of the structure analysis parameters, correlative - regression analysis, system method, method of scientific abstraction, comparative economic analysis, kliometric method, method of structures’ divergence analysis, correlative - regression method. Theoretical and practical results. Theoretical generalization has been carried out and a new approach to solution of scientific problem of substantiation of theoretical - methodological bases and the practical recommendations directedon increasing efficiency of regulative potential of taxes in Ukraine in the context of observing requirements of constant development has been offered. Novelty of innovations. It has been proved, that directions of transposition of tax burden between tax bearers are determined not only by factors of elasticity of the demand/offer, complementary nature / substitution of the goods, but by the factor of time as well; it has been established that the tax system which is adequate to requirements of providing constant development should be formed in view of ecological criterion (it demands the state support of ecologically safe technologies) and criterion of time paretic optimality (decision-making in view of the future benefits and expenses). Opportunity of establishing ascending scale of tax rates on incomes of citizens in Ukraine has been proved in view of a worker’s seniority for certain categories of citizens, as well as introducing the norm of the preferential taxation of incomes of natural persons having twoand more children; theoretical regulation on priority of using common tax privileges for stimulation of agents of managing has been developed. To support social sphere priority can be given to the state grants, in particular to addressing ones as more effective. Regulations on necessity of introducing the tax on superprofit from extraction of hydrocarbons as a form of withdrawing differential rent have been advanced. Degree of introduction. The basic conclusions on the research results have been used by the State tax administration of Ukraine (reference № 213/11-1215 of 14. 04. 05), as well as in educational process at the National STS academy of Ukraine (reference of 18. 01. 2005). Sphere of use. Formation of tax policy.