Martyniuk I. Tax policy in sphere of use natural resource potential of Ukraine

The essence of definitions: "tax policy in sphere of use natural resource potential", "fiscal effectiveness of tax policy" are analyzed in the dissertation. The methodological approaches to evaluating the efficiency of tax policy in the area of natural resource potential is investigated. Directions of improvement tax policy in this sphere. The scientific and methodological provisions for the use of rental approach as the basis for calculating natural resource payments. The scientific and methodical approach to predicting the efficiency tax policy of the environmental component is proposed.