Yefremov A. Administrative and legal principles of the state tax policy implementation in Ukraine

The thesis is devoted to the analysis of the administrative and legal principles of the state tax policy implementation in Ukraine. In the work under the state tax policy, it is proposed to understand the political course chosen by the state, which consists of a complex of scientifically based and systematic decisions, which are fixed in the provisions of administrative legislation and have strategic importance for the state and its citizens, which contain measures of legal, organizational, economic, of a financial, tax, and administrative nature aimed at streamlining legal relations that arise in the field of taxation between the state and other entities. It is proven that the state tax policy should be oriented towards achieving a balance between the financial resources of the state and the volume of its expenditures, which depend on the needs of the state in a specific period. Features characterizing state tax policy as an object of administrative and legal regulation are singled out. The expediency of defining the goal of the state tax policy as a system consisting of a triad of elements is substantiated: filling the State Budget of Ukraine and local budgets; stimulating the development of entrepreneurship in the state, increasing the autonomy of municipal entities; systematic improvement of the quality of life of the population. It is established that the tasks of the state tax policy should be grouped as follows: 1) solving issues related to the filling of the State Budget of Ukraine; 2) tasks of an economic nature; 3) tasks related to the social sphere.