Korolenko V. Improvement of the taxation organization within the system of the state regulation of the development of the national economy

Research object. Tax government control of development of national economy. Research purpose. Development of conceptual approaches on the improvement of the tax adjusting in machine-building industry as a determining to component part national economy of the state. Methods of isledovaniya. History method, systems analysis, abstracting and idealization, structural and functional approaches, economic analysis, statistical method, graphic method. Practical value of the got results. Developed in dissertation approaches, methods and got results, are, methodical base on the improvement of government tax control of subjects of management, that allows through tax instruments to stimulate financial-production activity and providing of receipt of tax profits in budgets and funds having a special purpose. Scientific novelty. It is first grounded and offered category of "tax plane of enterprise" by the selection of two its integral parts which enable really to determine the level of the tax loading; determinationof principles of the tax adjusting of enterprises through the design of level of taxation is improved, that allows to form innovative technologies in the tax system. The results of dissertation research are used in work of State Tax Administration in the Kharkov region, the State Tax Inspection in the Kominternovskom district of Kharkov. Separate results are brought into the educational process of the Kharkov national university name of the V.N. Karazina.