Lavreshov A. Effective state policy as the mechanism of social oriental market economy

The object of investigation is the processes of the formation and implementation of the taxation policy. The purpose of investigation is substantiation and elaboration of the mechanism of the effective stat taxation policy which coordinates state, business and citizens interests on the basis of rationalization of tax loading. The methods of investigation ore evolutionary methods of the analysis of the history, induction and deduction methods, grouping of the statist data and their dynamic analysis, methods of formal logic. The practical relevance of the results of the investigation has recommendations about carrying out the mechanism of the effective taxation as the most important element of tax and social-economic policy of the state. The scientific novelty of the results gained is that for the first time the connection between the functions of taxes and the principles of taxation has been revealed. The consideration of this connection makes it possible to determine the directions of reforming the taxsystem which meet the criterion of its socio-economic effectiveness. The mechanism of reforming the tax system as a part of the effective state tax system has been substantiated and presented; the methodological and organizational-legal foundations of its formation have been revealed; the proposals and recommendations about the introduction of this mechanism at both the state level in general and the local level have been formulated. The following issues have been improved: the method of structurisation of taxes according to social significance and actual signs; the requirements to the conception of forming an effective taxation mechanism and policy of the state; the process of defining the reasons of ensuring effectiveness of a tax system and a state tax policy; the methods of calculation of taxation loading as a key element of the state mechanism of managing taxation. The following issues have got further development: the principles of trust , partnership of the state, business and citizens in functioningthe mechanisms of state managing different kinds of taxes; the ways of providing the efficiency of tax policy as the policy of coordination social-economic interests, which is connected with the orientation on real economical potential of the country, the possibilities of tax-payers and the removal or minimizing the tax preferential duties.