Tymarcev O. Tax regulators and stabilizers of national economy development

The stages of evolution of approaches to regulation and stabilization of the national economy through taxes have been revealed in the thesis; system and functional approach to determining the nature of the tax regulation and stabilization of economic development has been applied; tax regulation and stabilization have been identified as elements of tax mechanism of the state based on the process approach. The division by stages of the state tax mechanism formation in Ukraine has been conducted; directions of reform approaches to the use of tax incentives as factors regulating and stabilizing economic development have been explained; the concept of improving tax mechanism based on stabilization and regulation of economic development has been proved.