Krysovatyy A. Taxation Policy of Ukraine: Conceptual Basics of Theory and Practice

Object: formation and practice of Ukrainian taxation policy realization with the appropriate fiscal regulation mechanism of influencing social and economic life of the society. Goal: to work-out definitions, analyse development, efficiency and effectiveness of taxation policy in conditions of market relations formation, and to work out the main streams of tax reform strategies in the context of ensuring the economic development and integration into the European Union. Methods: dialectic, economic and mathematical, historical, statystical abstraction, generalization, logical axiomatics, comparative analysis. Results: for the first time the definition of taxation policy is worked out and grounded, methodology principles and criteria of strategy and tactics for tax policy realization are developed, directions of tax policy reformation are modeled; directions of tax policy reformation got their further development, lucidation strategies of taxes reforms in part of taxation of subjects of small business. Practical use: implemented in the practical activity of Verkhovna Rada of Ukraine, State Tax Administrati on of Ukraine, State Customs Service of Ukraine. Sphere – state taxation policy.