TAX POLICY IN THE SYSTEM OF FINANCIAL LEVERS OF STATE REGULATION OF BUDGET RELATIONS
Abstract
This article examines the peculiarities of tax policy in the system of financial levers of state regulation of budgetary relations. The significant influence of the taxation procedure on the processes of social and economic development of both the state as a whole and each individual citizen is analyzed. The concepts of "tax policy", "tax policy strategy" and "tax policy tactics" are defined. The criteria of the modern foundations of the effective tax policy of the state are considered in detail. Generally accepted notions of the functioning of tax policy in the sphere of regulation of state budgetary relations are given. Qualitative assessments of the labor potential have been determined. The important role of an effective tax policy in the system of distribution and redistribution of part of the gross domestic product and in the process of formation of centralized funds of monetary resources of the country is justified. The main strategic tasks of the tax policy of our state are provided. Thanks to the tax policy, it is possible to solve the issues of balancing the interests of the state with the interests of taxpayers, the problem of the completeness of budget revenues, the social interests of the population, and many others. Therefore, it is the tax policy that is the lever of influence on the socio-economic mechanisms in the country, ensuring the filling of state monetary funds and creating conditions for the further sustainable development of all participants in the economic process. Tax policy, as an important element of the state's budgetary relations, can be viewed from different angles: as a set of state levers for regulating taxation procedures, i.e., the processes of regulating state revenues and expenditures, as well as as a financial lever for ensuring harmonious relations between the state and taxpayers, stabilizing the economic elevation of the country, taking into account the existing financial and political conditions. One of the main directions of state regulation of budgetary relations is the creation of an effective strategy and tactics of the country's tax policy. At the same time, the tax policy strategy is defined as a certain set of actions in the taxation process aimed at achieving the goals and performance of tax policy functions in the perspective of development.
References
Юрій С., Крисоватий А., Кощук Т. Сучасні тенденції розвитку європейського оподаткування та новітня парадигма податкової політики в Україні : монографія. Тернопіль : ТНЕУ, 2010. 292 с.
Дем’янчук І. А. Теоретичні основи фіскальної політики в умовах економічного спаду. Глобальні та національні проблеми економіки. 2015. Вип. 4. С. 822–825.
Андрущенко В. Л. Фінансова думка Заходу в ХХ столітті: Теоретична концептуалізація і наукова проблематика державних фінансів. Львів : Каменяр, 2000. 303 с.
Андрущенко В. Л., Тучак Т. В. Морально-етичні імперативи податків та оподаткування (західна традиція) : монографія. Київ : Алерта, 2013. 384 с.
Чугунов І. Я., Макогон В. Д. Бюджетно-податкова політика в умовах інституційних перетворень. Вісник Київського національного торговельно-економічного університету. 2014. № 4. С. 79–91.
Шаповал О. А. Ключові аспекти управління фінансовими ресурсами в сучасних умовах. Таврійський науковий вісник. Серія: економіка. 2022. Вип. 13. С. 150–154.
Jurij S. I. (2010) Suchasni tendenciji rozvytku jevropejsjkogho opodatkuvannja ta novitnja paradyghma podatkovoji polityky v Ukrajini [Modern tendencies of European tax development and the newest paradigm of tax policy in Ukraine]. Ternopilj: Vyd-vo TNEU, 292 p. (in Ukrainian)
Dem'janchuk I. A. (2015) Teoretychni osnovy fiskaljnoji polityky v umovakh ekonomichnogho spadu [Theoretical foundations of fiscal policy in an economic downturn]. Ghlobaljni ta nacionaljni problemy ekonomiky, vol. 4, pp. 822–825. (in Ukrainian)
Andrushhenko V. L. (2000) Finansova dumka Zakhodu v XX stolitti: (Teoretychna konceptualizacija i naukova problematyka derzhavnykh finansiv) [Western financial thought in the XX century]. Lviv: Kamenjar, 303 p. (in Ukrainian)
Andrushchenko V. L., Tuchak T. V. (2013) Moralno-etychni imperatyvy podatkiv ta opodatkuvannia (zakhidna tradytsiia) [Moral and ethical imperatives of taxes and taxation (western tradition)]. Kyiv: Alerta. (in Ukrainian)
Chugunov I. Y., Makogon V. D. (2014) Biudzhetno-podatkova polityka v umovakh instytutsiinykh peretvoren [Budget and tax policy in the conditions of institutional changes], Bulletin of Kyiv national trade-economic University, vol. 4, pp. 79–91. (in Ukrainian)
Shapoval O. A. (2022) Kliuchovi aspekty upravlinnia finansovymy resursamy v suchasnykh umovakh [Key aspects of managing financial resources in modern conditions]. Tavriiskyi naukovyi visnyk. Seriia: ekonomika, vol. 13, pp. 150–154. (in Ukrainian)
