Mel'nyk P. Tax system and mechanisms of its realization in transition economy

Object of research: tax system and its separate elements with inherent in them mechanisms of influence on the state and prospects of economic development. Objective of research: development of theoretical and methodological bases and development of scientific and practical recommendations on creation of a new tax system, which accomplishment is directed on its effective and balanced, from the economic and social point of view, functioning.. Methods of research: system, research method, methods of the analysis, synthesis, comparisons, method of many-dimensional statistical analysis, method of the factor analysis. Theoretical and practical results: the concept of the place and significance of the tax system as a regulating policy of the state is determined. The reasons of loss of regulating potential of separate taxes and their system in transitory economy have been revealed. The inconsistent character of interdependence between budget-tax and monetary systems has been found out. The latent character of a budget deficiency parameter in Ukraine has been defined and the conclusion about impossibility to achieve proof level of the budget at the acting fiscal policy has been made. The proposals concerning improvement of the tax system structure and mechanism of separate taxes functioning have been developed. Novelty of innovations: the "tax unit" category has been grounded, the essence and its definition has been indicated. The technique of structuring the tax load on tax units has been developed. The expediency of strengthening of social orientation of the tax relations has been justified at the expense of using egalitarian function of taxes. Degree of introduction: the proposed methodological approaches, methodical toolkit were applied to preparation of the documents of the legislative, analytical program character which were directed to the solution of modern problems of developing internal tax system during formation of its legislative base in the Verkhovna Rada and improvement of the activity of State tax a dministration of Ukraine. Sphere of application: fiscal policy, public finance, socio-economic sphere.