Skorynin A. Regulation of the national economy on the basis of the formation of a competitive tax policy of Ukraine

The thesis analyzes the theoretical principles of the organization of the process of regulation of the national economy on the basis of the competitiveness of tax policy. The main goals and key objectives of tax policy in the context of its competitiveness are determined. The concept of «competitiveness of tax policy» is proposed and its characteristics are substantiated. The ways of increasing the competitiveness of tax policy are generalized. Variability and typology of tax policy are considered. It has been established that modern tax policy has many shortcomings. The forms of tax policy are defined and the relationship between tax policy types and economic cycle stages is established. It is determined that the application of this or that form, as well as the type of tax policy, depends on the stage of the economic cycle. The conceptual provisions of the formation of a competitive tax policy in the context of the tasks of regulating the national economy have been improved. The indicators of dynamics of volumes of tax revenues of the consolidated budget of Ukraine are analyzed and forecasting methods are generalized. It is proved that the Holt-Winters model gave the best result of forecasting. To analyze the competitiveness of the state tax policy with the help of SWOT- and PEST-analyzes, balancing the weight of individual factors. As a result, the scenarios of consequences for the national economy for a specific variant of the tax policy for the period t have been substantiated and formalized. The set of indicators of competitiveness of the state tax policy is substantiated. The influence of tax policy competitiveness on socio-economic development on the basis of research of the correlation of statistical indicators is evaluated. The scientific-methodical approach to assessing the level of competitiveness of the state tax policy based on the construction of an integral indicator has been improved. The characteristics of the process of managing changes in tax policy in the direction of raising its level of competitiveness on the basis of changes in the theory of change management are developed. The structure of strategic documents has been developed by adapting PERT analysis.