Object of research: the process of tax regulation of the economy as part countercyclical policy Objective: Development of theoretical positions , methodological approaches and practical recommendations for forming tools tax regulation of the economy of Ukraine aimed at reducing the negative effects of cyclical economic development , methods of research and techniques : methods of analysis and synthesis of systematization and classification, trend analysis and decomposition of time series , formalization, cluster analysis, expert evaluation , taxonomic analysis , simulation , abstraction , methodical approach to the evaluation of the financial and economic results of the use of instruments of crisis tax regulations, which , unlike existing based on the calculation of the overall financial and economic performance as the sum of the resulting component budget and individual taxpayers, adjusted by a factor that corresponds to the rate of decline in the gross domestic product, to determine stabilizing effect of tax instruments regulating the financial and economic processes , the sequence of steps of forming tools countercyclical tax regulation, according to which, unlike other anti-cyclical fiscal regulation is carried out as a continuous process, which includes a discretionary and non-discretionary components , it allows you to carry a justified correction warehouse toolkit tax regulation when the current financial and economic situation in the country; classification of local, systemic and complex tax ??regulations tools that , in contrast to existing classification includes a new feature - " the stage of the economic cycle on which to apply the tax instrument " on which instruments of tax regulation is divided into tools that can be implemented in stages recession and depression, or the stage of revival and exaltation , is to determine the adequate tools tax adjustment for the current period of economic development through the specification of the specific character of the stage of the economic cycle ; methodological support identifying the impact of changing interest rates on direct taxes on trends in tax bases , which unlike others, allows for external log discretionary tax regulation that allows for a comparative analysis of the impact on the tax base by reducing tax rates on personal income and profit tax , it will facilitate the timely implementation of countercyclical regulation instruments for sustainable economic development, theoretical and methodological approach to determine the direction of tax regulations in Ukraine with respect to cyclical fluctuations in the economy, which, in contrast to other approaches based on the identification of medium-term economic cycles and demarcation of stages , it allows for the analysis tools tax regulations , which were implemented at each stage of the cycle for their anti- - or pro-cyclical orientation. : design implemented in practice of the State tax Service in Kharkiv region , the Research Center of Industrial Problems of NAS of Ukraine , Kharkiv National economic University named after Kuznets seeds in preparation masters degree in 8.03050803 " taxation" in teaching the subject " tax tax policy and regulation , the scope of use: tax regulations , the training process .
