Tarashenko V. Preferential mechanism of the taxation and its influence on social and economic processes

The dissertation work determines the essence of the preferential mechanism of taxation as an organizing element in the relations between a state and a payer of a tax through which the rights for tax privileges are realized by the legislation and which is the complex of principles, forms and methods of application and use of tax privileges. The principles, forms and methods of application of tax privileges are also specified. It has been carried out the analysis of the development of tax privileges concerning direct and indirect taxes in Ukraine, the volumes of tax privileges and consequences of their granting.