The object of the research: the interaction of taxation and pricing processes; the purpose of work: the elaboration of the theoretical positions, the improvement of the methodical approaches to estimation of the interaction of taxation and pricing processes and the development of the practical recommendations for improving of the tax policy taking into account this interaction; the research methodology and instruments: theoretical generalization, statistic analysis, correlation analysis, systematization and classification, analysis and synthesis, method of formalization, abstraction, simulation, graphics; the theoretical and practical results: the methodical approach to the determining of the tax component in the price at the macroeconomic level, which, unlike existing approaches except the taxes paid by business entities, taking into account the subsidies from the state budget, the cost of taxes, the inflation tax, the price elasticity of demand and supply; the guidance for the calculation of the implicit tax rate on labor, capital and consumption, as opposed to being used in the EU approach that based on the classification of taxes by factors of production and consumption is based on the criterion of the proportion of the relevant group of taxpayers in the tax revenue; the methodical approach to determine of the extent of tax shifting by producers to the end consumers, which, unlike existing approaches, is based on comparison of the tax component share in the price with the implicit rate on consumption; the interaction of prices and taxes on the functional level, which takes into account the complex of tax (fiscal, regulating) and price (distributing, measuring, regulating, and balancing of demand and supply) functions; the procedure for determining of the tax base within the tax adjustment of transfer pricing through the use of thin capitalization rules, the feature of which is determining the cost of the taxpayer in case of payment of the interest to the non-resident – related party, on the base of the ratio of debt and equity; the theoretical substantiation of the essence of the interference of taxation and pricing processes, the feature of which is the consideration not only the direct impact of the instruments of tax policy on pricing, but the reverse effect of pricing on tax policy; the degree of implementation: developments are used in the work of State Tax Administration in Kharkiv region, public enterprise «Ukrainian Research Institute of Carbochemistry (UKHIN)» and in the educational process of Semen Kuznets Kharkiv National University of Economics; the sphere of application: the formation and implementation of the fiscal policy taking into account the interaction of taxation and pricing processes.
