Mikhaylov O. Tax system formation in a context of the social and economic development stratedy of the country

A research object is a process of forming of the tax system of country. The article of research is theoretical, methodical and practical positions in relation to forming of the tax system, that determined taking into account strategy of socio-economic development of country. A research aim are a ground of теоретико-методичних approaches and development of research and practice recommendations that provide forming of the tax system taking into account strategy of socio-economic development of country. Research methods: theoretical generalization, approach of the systems, comparative analysis, economic analysis, organizational planning. The scientific novelty of work consists in the ground of theoretical-methodological approaches development of research and practice recommendations that provide accordance of the tax system of country to the strategic aims her socio-economic development. First: theoretical-methodological approach to forming and correction of the tax system of country. It is improved: methodical going near the analysis of the tax system of country; the conceptual going is near realization of correction of strategy of socio-economic development and adequate change of the tax system; the methodical going is near bringing to conformity of the tax system of country to the actual aims of socio-economic development. Got further development: conceptual positions in relation to development of the tax system; directions of correction of the tax system of Ukraine; the organizationally-methodical going is near optimization of process of concordance of descriptions of the tax system of Ukraine with the aims of socio-economic development.