Klimenko A. Tax policy of the state concerning the big tax bearers

Object of research is processes of forming and realization of tax policy of the state. Research aim: development of conception and improvement of mechanism of realization of tax policy of the state in relation to large taxpayers. Research methods: approach of the systems; comparative analysis; analysis of data of tax statistics; process analysis; optimization of organizational structure; method of classification. The scientific novelty of dissertation work consists in development of conception and improvement of mechanism of realization of tax policy of the state in relation to large taxpayers. Conceptual approach of co-operation of taxpayers and the state is first set forth; the method of classification of large taxpayers is worked out on the criteria of prognosis of tax receivabless and motivation to territorial development. The concept of the tax system as parts of national economy is improved ; an organizationally-methodological aspect of mechanism of realization of tax policy of the state is in relation to large taxpayers; a legal aspect of mechanism of realization of tax policy of the state is in relation to large taxpayers. Got further development: interpretation of concept "public tax policy"; generalization of foreign experience of the tax adjusting is in the conditions of crisis of global economy.