Duchenko G. Government regulation of property tax: organizational - legal aspects

The thesis conceptual position and results that collectively solve important scientific tasks in science governance regarding justification of government regulation of property tax in Ukraine. The state of development of the tax system in Ukraine. The basic problem of the institutionalization of the tax system of Ukraine. It is noted that the scientific response to the shortcomings of traditional neoclassical concepts is the emergence of new alternative theories, the main of which is institutionalism. Understanding based on the results of institutionalism systemic transformation of the tax system has considerable scientific as well as practical resonance. It was found that the reform program provides property tax special significance, because it explains the lack of one of the painful social problem - the failure of the tax system functions smoothing inequality.