Lashchak V. Amplification of regulating and stimulating functions of the mechanism of the direct taxation of subjects of market economy

The dissertation is devoted to research of theoretical and scientific - practical questions of development of the mechanism of the direct taxation in Ukraine, amplification of its regulating and stimulating influence on economic dynamics. The developed offers concerning improvement of the mechanism collecting of the basic direct taxes, the decision of applied problems of reorientation of system of the direct taxation from mainly fiscal institute on institute with organic association fiscal, regulating and stimulating compound. It is proved that a problem of improvement management of system of the direct taxation at the present stage is the use of effective actions for the further expansion of bases the taxation. It is necessary to be able, if only the particle of the unprofitabl enterprises has decreased, and the level "shadowing" has decreased to provide the further outstripping increase of incomes of the population compared with rates of increase of gross national product. Reference points of reforming of system of the direct taxation in Ukraine should become: maintenance of performance with system of the direct taxation with all inherent in taxes of functions; stimulation of dynamic development of economy and the industry; orientation of tax system to stimulation of structural reorganization of economy; encouragement of investment and innovational activity; stimulation of development of employment and itself employment; increase of well-being the population and development of the human capital; Maintenance of increase of tax loading on a dirty of environmental habitat. The offered techniques of modeling of tax rates, forecasting of tax receipts and estimations of influence of direct taxes to the prices of manufacturers.