Chunyts'ka I. Budget-tax levers formation of financial potencial of the state.

Object - financial relationships between a state and economic subjects in the process of forming and implementing of the state financial potential. Purpose - deepening theoretical base and developing practical recommendations aimed at improving of tax levers for forming the state financial potential. Methods - systemic, statistical (grouping, comparison, analysis, synthesis, dynamic rows etc.), economical and mathimatical (correlative and regressive analysis). Novelty - worked out for the first time the classification of tax levers aimed at forming of the state financial potential; substantiated the necessity of implementing preferential tax treatment on personal income as a temporary way in order to decrease the negative impact of the Ukrainian economy; practical importance of the research lies in recommendations for providing the integrated approach to improvement of budget and tax levers using for forming and accumulating of the state financial potential, and can be also used by legislative and executive bodies as well as by higher educational establishments.