Lipovskaya M. Social Orientation of the tax system in transitional economy of Ukraine

Processes of socialization of economy and influence of tax tools on social and economic development of the state. Development of theoretic-methodological approaches and practical bases of creation of socially focused tax system in Ukraine. Methods: the analysis and synthesis, an induction and deduction, logic modelling. The dissertation is devoted to development of theoretical, methodical and practical bases concerning creation of socially directed tax system of Ukraine on conditions of becoming and development of market economy. Definition of concept „socialization" is offered by author and placed in conception - categorical field, identified its component and specific displays of socialization in forms of the intellectual and social capital. It was determined and analysed intercommunication of the tax regulators with processes of socialization of different countries' economy. There was developed the system of analytical parameters of monitoring indicators of tax system's social orientation of the state, and also it was made specific proposals concerning reforming tax system of Ukraine. The technology of typification of tax systems of the different countries of the world on the basis of an estimation of their social orientation is improved. Tax system of Ukraine, educational process.