Kysliuk A. Volatility of tax revenues in the conditions of macroeconomic instability

The object of research is the process of tax regulation in the conditions of macroeconomic instability. The methods of research are: abstract-logical method, system and structural methods; grouping, analysis and synthesis, statistical analysis; economic-mathematical modeling; structural-functional method, hierarchical ordering. The scientific novelty of the results is deepening of the theoretical foundations, improving of the methodological approaches to regulating the volatility of tax revenues in order to achieve sustainable growth of sources of public finances in the conditions of macroeconomic instability. The theoretical approach that explains the regulation of tax revenues volatility as a function of economic development; conceptual provisions for regulating volatility of tax revenues during the period of macroeconomic instability; methodical approach to the regulation of volatility of tax revenues; the mechanism of regulating volatility of tax revenues through the definition of goals, tasks, principles and functions of regulation, the formation of methods and tools for its implementation were improved. The scientific principles of applying tax policy types to regulate the volatility of tax revenues, depending on the phase of economic development; methodical tool for determining the influence of the trends of macroeconomic indicators on the volatility of tax revenues in Ukraine, which synthesizes the methods of economic-mathematical modeling; formalized system of tools for regulating volatility of tax revenues by 2020 have been further developed.