Sokolovska A. State's tax system: theory and practice of formation

This dissertation deals with the research of theoretical, methodological and pragmatic aspects of the tax system formation. Essential, necessary and sustainable interrelationships that define direction of functioning and development of tax systems are substantiated. The peculiarities of the formation of tax systems in post-socialist countries are revealed, as well as the general tendencies of forming of the Ukrainian tax system. Causes of low fiscal and regulative effectiveness of the Ukrainian tax system are established. Directions for improvements of the Ukrainian tax system are determined.