Bilyaevska-Plotnyk L. State regulation of taxation in Ukraine

The object of research is a process of state regulation of taxation. The purpose of research is development of theoretical and methodical positions and introduction of practical recommendations on forming directions of state regulation of taxation. Research method are dialectical method of cognition; theoretical generalization and comparison; content-analysis; multidimensional analysis; method of clusterization; simulation technique. Theoretical and practical results. Determination essence of state regulation of taxation as a process of transformation of the tax system and method of economic aims achievement is improved. Selection of indexes for description of taxation levels, social and economic development of administrative and territorial units, that base on the content-analysis of scientific approaches; groupment of administrative and territorial units, that allows to get their keeping by indications "level of taxation - social development - economic development"; methodical provision of state regulation of taxation that allows to plug the elements of the tax system and social and economic indexes in research; multiple analysis of directions of state regulation of taxation on the basis of scenario approach had the further development. Scientific results of research are used in activity Main Scientific and Expert management of Machinery of Supreme Body of Ukraine (certificate No 16/3-1436/5417-1 from 23.12.2009 ) and in the educational process for teaching such disciplines as "Tax system", "Systems of taxation and tax policy" (certificate No 85/47-01-109 from 14.12.2009).