Tarangoul L. Tax policy and economic development of regions: theory, methodology, practice

The Tax system and economics development of Ukraine's regions; working out of theoretical-methodological terms of tax regional policy and the main directions of its improvement aimed at increase of financial stability; analysis and synthesis, abstract-logical, factor and index methods. The theoretical conditions of regional development in the context of guaranteeing of regions economic development and the territorial justice were extended and deepened. Essence of the regional public development process was revealed. The author's interpretation of "regional tax policy", "region taxability ", "region tax potential", "regional tax basis" concepts were suggested. The methodology of region's taxability determination on the basis of the tax potential index was elaborated, the categorization of regions in accordance with the economic development level was realized by their financial stability and taxability, the propositions concerning the improvement of local taxes system and collections and the organizational structure of state tax service of Ukraine. The main goals of the regional tax policy, tasks and principles according to which its gradual picking out into the independent direction of state regional policy were determined for the first time. The index system for estimation of the economic development levels in accordance with their taxability was proposed and the expediency of calculation of local budget income on the basis of the index calculation of the tax potential was substantiated. The scientific practical conclusions and recommendations were used in the process of preparation work and elaboration of bills on tax issues by Finance and Banking Committee of the Verkhovna Rada of Ukraine, by State Tax Administration of Ukraine, by local bodies of self-government of Irpin Kyiv Region and during the educational process in National Academy of State Tax Service of Ukraine. Tax and financial system of Ukraine.