Lutsyk A. Fiscal and regulative principles of state tax management

Object: state tax management in part of the use of forms and levers of influencing of tax mechanism on the increase of efficiency of functioning of the tax system. Purpose: to define theoretical principles of state tax management in the period of market and to form the integral system of the practical recommendations directed on the complex increase of fiscal and regulative efficiency. Methods: dialectical, systems approach, analysis and synthesis, method of scientific abstraction, graphic image, design, formalization and analogy. Results: first certainly maintenance of concept «state tax management» from position of influence on the increase of efficiency of the tax system, criteria are developed estimations and indexes of quality of work of workers of taxes organs; purchased subsequent development: an estimation is the pragmatists of application of state tax management, define specific of tax prognostication use of economical and mathematical design of choice of optimum norm of taxation. Use:it is inculcated in practical activity of STА in Winnytsya and Ternopil region. A sphere is a state tax management