Operenko S. Stimulating economic growth through tax regulation

The dissertation is devoted to the development of theoretical and methodological aspects, as well as the justification of practical recommendations on stimulating economic growth by means of tax regulation. The dissertation summarizes the theoretical foundations tied with determining the role of the state in the development of the national economy, analyzes the regulatory properties of taxes and tax policy as a tool to stimulate economic development, and explores the means of tax regulation of economic growth of the state. The current taxation trends in the national economy are considered, the experience of the formation and development of the taxation system in Ukraine is analyzed, a characteristic is given and the main trends in the development of the taxation system at each stage are highlighted. A polynomial economic and mathematical model of pairwise regression is constructed, which determines the dependence of GDP on the number of tax benefits. The analysis of the dynamics of indicators characterizing the level of the tax burden on capital, labor, consumption. The economic and mathematical model for determining the optimal ratio between these indicators and the size of GDP. The methodological framework for the development of tax incentives for business activity of business entities has been developed, the directions of institutional support of tax harmonization in stimulating economic growth have been substantiated, the concept of modernizing the tax mechanism for stimulating economic growth in Ukraine has been improved.