DETERMINANTS OF STATE TAX POLICY: CONCEPTUAL APPROACH
Journal Title: Наукові праці. Серія "Державне управління" - Year 2017, Vol 298, Issue 286
Abstract
The article is devoted to the problems of the state tax policy, within the framework of which the category «tax» plays a dominant role. It was found that the absence of a common approved tax reform strategy, common conceptual approaches to tax regulation, led to the fact that the taxation system was formed eclectically, without understanding basic relationships between its individual elements, which resulted in rejection and misunderstanding of the tax sys-tem as a whole. The author analyzed the theoretical bases for the implementation of state tax policy. The insufficient justification of the mechanisms of its formation and realization, significant differences in conceptual and terminologi-cal tools are noted. From the position of conceptual approach to the determinants of state tax policy, the essence and content of taxes and tax preferences were investigated. The appropriate definitions, which were formulated in the ar-ticle, contribute to the improvement of tax mechanisms, to the increase of the effective influence on the country’s so-cio-economic development. The system-forming role of taxes in the formation of financial resources and the coun-try’s budget, which places taxes in the center of a peculiar triangle of relations, was proved. Its sides are the econo-my, politics, law; each of these phenomena has a systematic, multi-vectored effect on taxes. It is noted that taxes, as determinants of state tax policy, are one of the main sources of country’s financial resources, which ensure the solu-tion of almost all economic, social and political problems. It is established that in financial science fiscal and regula-tory properties of taxes are considered as separate independent functions. The conducted studies prove that the fiscal function, which is of a general civilizational, supranational character, should be recognized as the only objective function of taxes, Author is offered to consider the fiscal and economic nature of taxes and the general – the fiscal goal of their establishment, introduction and charging as a criterion for assessing the degree and quality of harmoni-zation of tax legislation and its compliance with the basic constitutional principles and norms governing public fi-nances. The tasks and strategic goals of state tax policy are also defined. Among them: the improvement of various components of its mechanisms, the formation of rationally constructed efficient tax system that can provide fiscal re-quests for state and local budgets and favorable fiscal space for business.
Authors and Affiliations
О. Kurnosov
Keywords
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