Balaban V. Mechanisms of state management in taxation sphere according to the principles of evolutionary economy

Object of research - processes of state management in sphere of the taxation. The purpose of research - formulation of principles and development of mechanisms of state management, which provide transformation of processes of functioning of tax system of Ukraine with allowance of rules of evolutionary economy. Methods of research - methods of evolutionary economy, theory of self-organizing of complex systems (synergetic), theories of management, methods of the economic analysis and principles of the system approach. The practical significance of results of research is made by the recommendations for transformation of functioning of system of bodies of a state tax service, and also adaptation of the methodological device of a tax service of Ukraine to principles of evolutionary economy. The scientific novelty of the received results is, that for the first time principles of state tax policy are formulated depending on a phase of an evolutionary cycle of economic system of country; the principles of transformation of tax system of Ukraine with allowance of rules of evolutionary economy are determined; the state mechanism of updating of influence of a tax service on development of economic system of country is offered; the variant of transformation of organizational structure of a tax service of Ukraine from a condition of "mechanistic bureaucracy" to a condition of "professional bureaucracy" is developed. The principles of management of staff of a tax service of Ukraine in conditions of democratization are advanced - the parameters of corporate culture are formulated, the level of horizontal cooperation in system and level of interaction of the employees of various parts of organization is increased; methods of work of staff of a tax service with the taxpayers, which allow to agree the purposes of economic development of country with the purpose of the separate subjects of managing. A method of an estimation of importance of deviations of tax receipts from their normative significance; rules of the theory of the information on use of asymmetric system of monitoring of the taxpayer have received the further development.