Polyakova N. Tax Incentives as a Means of State Regulation of Commercial Activities

Research object: complex of relations that related to realization of government control of economic activity with the use of such mean, as a grant of tax deductions to the management subjects. Research purpose: ground of new theoretical positions, conclusions and development of suggestions in relation to tax deductions as mean of government control of economic activity on the basis of complex analysis of domestic and foreign legislation, analysis of the systems of theoretical sources, directions and results of regulative influence tax deductions on the sphere of management. Research methods: dialectical, formal logical, comparative legal, analytical synthetic. Theoretical and practical value: conclusions, positions and suggestions deepen and perfect in science of economic right theoretical developments in relation to legal principles of government control of economic activity by the grant of tax deductions to the management subjects. Projects of Laws of Ukraine "About making alteration to some legislative acts of Ukraine (in relation to the grant of tax deductions to the management subjects)" and "About making alteration to some legislative acts of Ukraine (in relation to an analysis regulative influence and estimation of efficiency of tax deductions which get to the management subjects)" considered and will be taken into account at preparation of corresponding legislative acts. Results drawn on activity: to the Makiivka incorporated state tax inspection of the Donetsk area; physical person-businessman Borozenezh I.M.; By separate subdivision "Mine is "Severnaya" the State enterprise of "Маkееvugol"; in the educational process of the Donetsk legal institute of Ministries of internal affairs of Ukraine. Scientific novelty: In the work the legal concept of "tax benefit", revealed the features of some other benefits of state regulation of economic activity, the classification of tax exemptions and specified a list of their sources. Defined objects, subjects and methods of regulating the impact of benefits on the scope of management. Specified list and powers of state and local governments for tax preferences. The methods of the impact of benefits on the behavior of economic agents. Proposals to improve the legal framework of state regulation by providing incentives to pay taxes. The necessity to track and analyze the effectiveness of tax incentives granted to business entities by criteria such as budgetary, economic, social efficiency and degree of targeted use of conditional preferences. Sphere of the use: subjects of legislative initiative; management subjects; higher educational establishments.