The dissertation is a complex research of theoretical bases of tax policy in the conditions of formation of social economy in Ukraine.
Within the theory of national economy management, the concept of tax policy in the formation of social economy in Ukraine was developed, which allowed to reconsider its conceptual principles and develop them, as well as deepen understanding of economic essence and role of tax policy in new conditions and more accurately determine areas for further improvement;
The scientific apparatus of cognition of the functional mechanism of formation and implementation of tax policy in terms of the formation of its new elements has been improved. New approaches to determining the types and forms of tax policy consist in separating the policy of tax revenues and the policy of tax regulation. Accordingly, their separate study. This technique made it possible to strengthen the study of the effectiveness of tax policy and determine the degree of its socialization.
The system of principles of tax policy is supplemented by the principle of moderation, which means the establishment in the economy of such a level of tax burden that will provide the possibility of expanded reproduction and accumulation in society.
Methodical approaches to the implementation of tax policy in the formation of social economy in Ukraine are proposed, which, in contrast to the existing ones, provide for reorientation of these mechanisms to the transition from bureaucratic to managerial model of taxation, which includes, in addition to fiscal direction, legislation), as well as tax administration (planning, forecasting, accounting and control).
The paper develops essential approaches to the definition of "tax policy" and "tax mechanism", systematizes the features of their formation; methodical approach to improving the tax incentives for business and investment activities in the real sector of the economy, which, in contrast to existing approaches, focuses on the coordination of tax policy and priorities of socio-economic development of the country.
The structural and functional problems of tax policy at the present stage are generalized and systematized, the main of which are: change of foreign economic situation on domestic industry products, underdevelopment of domestic market, general excessive tax burden in the country, uneven distribution of tax pressure, structural degradation and economic degradation, imperfection of the regulatory framework of taxation.
The current state and features of the development and functioning of tax policy are studied. It is determined that the current stage of tax policy is aimed at creating a tax system focused on the social economy. The main directions of socialization of tax policy are formulated. A critical assessment of the use of personal income tax in Ukraine is given. Models and types of tax policy in the world are analyzed. It is established that the choice of the strategy of the state tax policy must be based on the "golden rules" of taxation, principled approaches to the essence of the organization of tax production.
Based on the generalization of scientific opinions, approaches, concepts on the concept of "tax policy" formulated the author's vision of this definition as part of the economic policy of the state, which is a system of measures of public authorities and local government imperative-dispositive nature of regulation aimed at comprehensive taxation, taking into account the strategic objectives of state development.
The institutional goals of tax policy functioning are revealed, the attention is focused on the mechanism of its formation, in particular tools and methods. Based on the generalization of scientific views and the corresponding interpretation of the concept of "tax mechanism" given its own definition as a set of levers, tools and methods that function interconnected, based on current tax legislation, to reconcile the interests of the state and taxpayers, accumulation of money funds to the state budget, development of market infrastructure.
The role of tax principles in the implementation of tax policy is determined. It is proved that the methodological principles of tax policy (equality, fairness, efficiency, focus on economic growth, consistency, transparency) correspond to the basic principles of taxation in terms of their content and features of implementation. The interrelation of tax policy with other types of it in the system of economic policy of the state is determined: social, price, structural, countercyclical, budgetary, foreign economic and ecological security policy.
