Vyshnevs'ka M. Reforming of the tax system under the conditions of market transformation of the national economy

The subject of research: the tax system of Ukraine and other countries with transition and deveoped market economy, its influence on achievement of the basic macroeconomic aims. The aim of research : to analyze the tax system essence and function principles and to define the most effective means and directions of its reforming to achieve the stabilization and economic growth under the conditions of marcet transformations of the national economy, to formulate specific measures to stimulate the public production factors. Methods of research : systematic macro- and microeconomic approach, singling out of general and specific, analysis and synthesis, mathematics and statistic methods. Results and new: the structural approach to the tax system formation is grounded from the point of view of possibility its functions fulfillment in transformation period and practical expediency of their using in realization of tax policy; the concept of tax system as a mechanism of realization of the tax policy on the i nstitutional and functional levels is specified; the principles of tax policy and tax system is differentiated; the necessity of using the principles of horizontal and vertical justice to solve the problem of lifting the advantages is shown; the priorities of interaction of the main links of the tax mechanism are formulated ; the system measures to stimulate enterprise and investment activities are proposed ; the concepts of 'elasticity of the GIP dynamics by its tax component' and ' aggressive out-tax zone' are formulated and explained .Areas of application: microeconomic level of the tax system control, teaching in higher educational establishment.