Suprunenko S. Tax planning in the system of public administration of the economy

The dissertation is devoted to the decision of an important scientific and applied task of substantiation of theoretical foundations and determination of directions of improvement of tax planning in the system of state regulation of the economy. To solve this problem, the theoretical and methodological foundations of the systematic study of the essence of tax planning and its role in ensuring the effectiveness of the system of state regulation of the economy were determined. The principles of tax planning are systematized: objectivity, goal-setting, efficiency, priority, competence, continuity, transparency, situationality. The elements of the structure of the tax planning mechanism, which includes a set of forms, methods, methods, methods of organization of tax relations and tax management, in order to ensure timely and sufficient tax revenues are selected. The current state of the tax system of Ukraine, efficiency of tax reforms and their influence on the system of state regulation of the economy are estimated, the main problems in the tax sphere that need to be solved are identified. The methodical approach to assessing the impact of macroeconomic factors of tax planning on the indicators of Ukraine's economic development is improved.