Mischenko S. Tax stimulation of economic growth

Object of research are processes of the mutual influencing of taxation and economy growing. A research purpose is development of methodology of stimulation of the economy growing tax methods. Methods are approach of the systems, logic analysis, synthesis, statistical methods, method of formalization, theories of fuzzy sets, method of cluster analysis. Results: conception of realization of stimulant tax policy in area of providing of stability of profits of budget; mechanism of classification of predpriyatiyatiy-minimizatorov; mechanism of exposure of illegal charts of minimization of obligations under VAT; a mechanism of exposure of fictitious is enterprises; interpretation of stimulant function of taxes; mechanism of estimation of influencing of change of taxes on the sums of tax receipts; complex of optmizatsionnykh models, concerted with operating normative acts on adjusting of questions of liquidation of tax zadolzhenosti enterprises; method of klasterizatsii of regions of Ukraine due to the use oftheory of fuzzy sets; method of estimation of the expected profitability from functioning of enterprises in a shadow sector in part of clarification of structure of benefits, charges and risks, arising up during the translation of operations in the shadow sector of economy; a structure of basic subsystems and structure of the informative system of support of making a decision is in tax organs. Novelty: conception of realization of stimulant tax policy is first developed in area of providing of stability of profits of budget, based on organization of co-operation of three active agents - payers of taxes, tax organs and regions, introduction of which allows to ground the level of the tax loading on enterprises; the mechanism of classification of predpriyatiyatiy-minimizatorov is developed; the mechanism of exposure of illegal charts of minimization of obligations is developed under VAT; the mechanism of exposure of fictitious is developed enterprises; interpretation of stimulant function of taxes got further development; mechanism of estimation of influencing of change of taxes on the sums of tax receipts; complex of optmizatsionnykh models, concerted with operating normative acts on adjusting of questions of liquidation of tax zadolzhenosti enterprises; the method of klasterizatsii of regions of Ukraine is improved due to the use of theory of fuzzy sets; method of estimation of the expected profitability from functioning of enterprises in a shadow sector in part of clarification of structure of benefits, charges and risks, arising up during the translation of operations in the shadow sector of economy; a structure of basic subsystems and structure of the informative system of support of making a decision is in tax organs. Area of the use - industry.