Ovchar S. Formation of mechanisms of state tax policy in Ukraine

The dissertation is devoted to substantiation of theoretical and methodological bases, development of scientific and practical recommendations of formation of mechanisms of the state tax policy in Ukraine. The paper clarifies the conceptual and categorical apparatus of research by supplementing and clarifying the content of concepts, namely: the concept of state tax policy as a system of institutionally organized interaction of socio-economic relations that arise between actors (state and society), through the involvement of civil institutions society to develop and formulate regulations by public authorities, in order to create an optimal tax climate that will increase social support (redistribution of national income to support vulnerable groups) and social welfare (creating a favorable climate for balance of payments) with balance between the interests of the state and the population. The classification of elements of formation of the state tax policy providing the following vectors of development of tax management, namely: organizational and legal (fiscal regulation - increase in weight of tax obligations of a tax burden) is developed; functional-stabilizing (orientation of providing current budget needs and stabilization of social processes); investment (attraction of public and private capital); monitoring of the tax burden (analysis and assessment of the annual volume of tax flows, the consolidated budget of tax flows of the taxpayer, the forecast of key financial indicators).