Omelyanchuck A. The development of state managerial mechanism of taxation of physical persons

Object: process of state administration taxation. Purpose: ground and development of theoretical positions, methodical approaches and scientific-practical recommendations on perfection of the system of taxation of physical persons. Methods: approach of the systems, comparison and generalization, economic design. Results: scientific approaches and methodical recommendations are offered on perfection of mechanism of state administration taxation of physical persons. Novelty: definition of concept of tax burden is proposed, classification of taxes from physical persons, technology of process of taxation of physical persons on the basis of the use of tax management are improved. It is inculcated in activity of State tax administration in the Donetsk region, at creation of Program of social-economic development Donetsk on 2006. Areas of use: state administration, regional management, activity of organs of local self-government, training and retraining of civil servants and public servants of organs of localself-government.