The dominant role of taxation as an instrument for economic regulation of the country, which can be used in the formation of national independence of the state and creates an opportunity for the government to pursue a policy subject to income in the form of tax revenues has been determined, the ways to promote entrepreneurship development in Ukraine through tax policy have been analyzed, the processes of formation of tax instruments to promote the development of entrepreneurship in the European Union have been studied, the galvanizing effect of certain domestic taxes and fees on the economic activity of business entities has been distinguished. The author, based on the generalization of research results of the leading scientists, has substantiated the expediency of deepening the content of definitions of such notions as «public administration of the tax system», «tax policy», «tax management», «public tax management», «taxation management», «tax administration». The interpretation of the terms «tax mechanism» and «tax instruments» has been specified, their main structural elements have been determined. The influence of public authorities and local governments on the entrepreneurial activity of economic entities has been proved, and the ways of their interaction to increase the business activity of the latter have been proposed, giving reasons for the need to use tax instruments for entrepreneurship development in Ukraine. It has been established that the tax system of the state is a manifestation of tax policy in practice, which is formed by the relevant state structures through the methods of public and managerial influence with regulation of relations arising in the field of taxes and fees. With the help of the effective tax instruments, the procedures of regulatory influence on the tax system are consistently implemented, which is accompanied by the achievement of a certain result of this influence, which can be compared with the indicators that determine the level of achievement of managerial (program) goals of the system functioning. The main stages of formation of the tax system of Ukraine after the collapse of the USSR have been analyzed; the main directions of Ukraine's tax policy in the conditions of independence and the most important priorities of further development of Ukraine's economy to give it more dynamism and social orientation have been covered. It has been proved that the process of formation and development of the tax system of Ukraine with its complexity, inconsistency and fiscal orientation should be characterized as market-oriented, because since Ukraine's independence the government has chosen a strategy to stimulate entrepreneurship, and the position on the value of its development has been substantiated. Although not all goals were achieved, the effectiveness of managerial decisions in the processes of reforming the tax system is evidenced by the indicators of growth of tax revenues to the budget and an overall positive dynamics of Ukraine in the global rankings of business support.
To achieve positive changes in the socio-economic development of our state and the implementation of its European integration intentions, it is necessary to redistribute taxation rather than reduce its level. At the same time, it is necessary to actively use the fiscal potential of consumption taxes (VAT in particular), to strengthen the progress in personal income taxation (simultaneously with the introduction of income legalization mechanisms), to borrow experience of the EU countries in providing corporate tax benefits in exchange for mandatory implementation of investment projects.
The ways of promoting the development of entrepreneurship in Ukraine by means of tax policy have been analyzed in the paper, the processes of formation of tax instruments in the European Union states have been studied, the galvanizing effect of certain domestic taxes and fees on economic activity of business entities has been determined, the approaches to determine the possibilities of adapting foreign experience of tax incentives for entrepreneurial activity development in Ukraine have been developed, the ways to improve the system of tax administration for business development have been proposed.
It has been stated that the Ukrainian tax system,which in its composition and structure is similar to the tax systems of developed European countries, is not among the countries with the highest taxes. The results of research by the US Strategic Research Institute Heritage Foundation «Index of Economic Freedom 2018» show that the overall level of tax burden in Ukraine in 2017 was 35.5% of GDP, however their estimates note the «repressiveness» of the Ukrainian economy, weak rule of law, closed nature of investment regime, bureaucracy of the system, hampering business development.
