Mel'nyk M. Taxes in the system of government control of economy

The scientific ground of essence and necessity of the tax adjusting of socio-economic processes is presented in this dissertation research. Basic directions of financial ideas oriented to the research of regulative properties of taxes are retraced, directions and instruments of the modern tax adjusting are analysed. The analysis of efficiency of regulative mechanisms of basic direct and indirect taxes in Ukraine is presented, influence of taxes' administration on the regulative effects of taxation is considered. Great attention in this research is paid to justification of directions of modernizing the tax adjusting in Ukraine. Foreign experience of the tax adjusting of social and economic development is analysed with the purpose of selecting methodical innovations and their application in domestic terms; the system of measures on the improvement of tax levers of adjusting the development of the economic systems and social processes in Ukraine is grounded. Practical recommendations and projects of legislative changes, oriented to the increase of efficiency of regulative influence of the state through the tax system are developed.