Zhelai O. Improving the facilities for implementing the state tax policy in Ukraine

The dissertation systematizes the theoretical provisions of the facilities of the state tax policy realization. The author's formulation of the definition of "the facilities of state tax policy" is given. The historical preconditions, the facilities formation stages of the state regulation of the tax sphere development are investigated. The main foreign approaches to the functioning of the state facilities of the taxation development regulation are summarized and the prospects of adaptation to the Ukrainian realities of the best world experience are proven to: the introduction of new tax technologies based on self-taxation; the availability of tax benefits and discounts concerning their profitability; the modernization of tax instruments to stimulate entrepreneurship; the creation and development of tax culture; the increase of responsibility for tax evasion, the creation of a full-fledged controlling structure. The modern tendencies of the tax sphere development and features of the state facilities formation of its regulation are defined. The approach to the formation of modern normative-legal maintenance of facilities the state tax policy realization based on: improved coherence system of provisions of the Tax code of Ukraine; the adaptation of current Ukrainian legislation to international norms and standards; the introduction of the Roadmap for optimization of modern facilities of state tax policy; the development of regulations aimed at preferential taxation.