Smahliuk V. Effect of state tax policy on the formation of the middle class: the world experience for Ukraine

The thesis examines how state tax policy influences on a middle class in the light of international experience, and it was taken into account the experience of countries such as Japan, the US, Central Europe, Scandinavia, post-socialist countries (Russia, Georgia). The new sight of this work reveales, according to international experience, the main factors affecting the formation and development of the middle class. The author proposes her own vision of categories, such as "middle class", "state mechanism of the middle class". The term "middle class" means socio, economic and, socio and / or politically active society that has a certain level of income, savings and educational and professional level that allow bureaucracy to be out of the direct influence of the state and participate in the formulation and implementation of public policies on equal terms with To ensure social development. The term "state mechanism of the middle class" means purposeful, organizing, regulating influence public institutions to create appropriate institutional and legal conditions for financial and economic well-being, promoting social and political activity of the population, increasing educational and cultural level of society and access to the management of public affairs and control them to form class.