| Annotation: | The article summarizes the main imperatives for understanding the tax policy by the essence, impact objects, the functionality of the processes, as well as on the basis of the consequences of its implementation, that is, stimulating business and entrepreneurial activity, economic development of the country, ensuring a balanced state budget, and solving short-term and the long-term challenges that society faces with the help of the country's tax system. The tax policy is proposed to be considered as the activity of specialized institutions – public authorities aimed at regulating tax relations regarding the mobilization and redistribution of financial resources in the form of mandatory payments with a view to the effective functioning of the national economy. The essence of modernization of the economy is determined in conjunction with the implementation of tax policy. Modernization of the economy involves improving the existing situation with marked changes in the technological, intellectual, labor, institutional-political and moralethical nature, in which the strategic perspective ensures innovative development and the transition to the next civilization stage. The place of modernization of the economy in the laws of ensuring civilizational progress along with the processes of economic growth, economic and innovative development, the formation of (post-) information economy is determined. The relevance of tax policy in the context of the main directions of modernization of the national economy is justified and characterized – the constancy of its development, the leading importance of small and medium-sized businesses, the de-shadowing of the wage system, financial support for the development of regions and communities, the innovative development of the business environment, the innovative development of the economy with the transition to the next technological way. The prospects of studying the relevance of financial decentralization in the context of ensuring socio-economic development based on the localization of problem solving are noted. |
| Literature: | - 1. Bogatyriova, E.M. (2014). Podatkove navantazhennia yak indykator rezultatyvnosti podat- kovykh reform v Ukraini. Ekonomichnyy prostir, (84), 110-121.
- 2. Buzhymska, K.A. (2009). Modernizatiia ekonomiky: tekhnolohichno-strukturnyy aspect. Visnyk Zytomyrskoho derzhavnoho tekhnolohichnoho univer- sytetu, 3(49). 214-217.
- 3. Duliba, E.V. (2017). Theoretyko-pravovyy ana- liz vplyvu podatkovoi polityky na formuvannia dokhodiv ta vytrat budzhetnoi systemy Ukrainy. Pidpryiemnytstvo, hospodarstvo i pravo, 10(260), 109-112.
- 4. Erokhin, S.A. (2014). Polityka modernizatii i mekhanizmy zminy sectoralnoi struktury ekonomiky. Ekonomichnyy prostir, (87), 50-60.
- 5. Iliashenko, V.A. (2013). Podatkova polityka v systemi reguliuvannia sotsialno-ekonomihnoho rozvytku derzhavy. Ekonomika ta derzhava. (8), 22-24.
- 6. Koval, D.A. (2014). Podatkova polityka ta podatkova systema: suchasnyy stan ta napriamy rozvytku. Derzhava ta rehiony, Ser. Pravo, (4), 73-76.
- 7. Podatkovyy kodeks Ukrainy № 2755-VI vid 2.12.2010 roku. Retrieved from https://zakon.rada.gov.ua/laws/main/2755-17
- 8. Pro Stratehiyu staloho rozvytku «Ukraina-2020» Ukazom Prezydenta Ukrainy vid 12 sichnia 2015 roku № 5/2015 Retrieved from https://zakon.rada.gov.ua/laws/show/5/2015
- 9. Prokopenko, Yu.O. (2017). Podatkove sty- muliuvannia - zaporuka aktyvizatsii innovatsiynoi diial- nosti pidpryiemstv ta efektyvnosti upravlinnia inno- vatsiynymy proektamy. Investytsii: praktyka ta dosvid, (23), 69-75.
- 10. Reva, D.M. (2015). Rol Podatkovykh instrumentiv u rehuliuvanni innovatsiynoi aktyvnosti. Adaptatsiia do prava YeS rehuliuvannia ekonomiky Ukrainy v suchasnykh umovakh. Kharkiv: NDI PZIR.
- 11. Sidorska, O.Z., & Kmit, V.M. (2013). Rol podatkovykh orhaniv Ukrainy u pidvyshchenni efektyv- nosti podatkovoi dystsypliny ta kultury platnykiv podat- kiv. Visnyk Khmelnytskoho natsionalnoho universytetu, Ekonomichni nauky, 4(1), 111-115.
- 12. Tyrus,, B.Yu. (2014). Stratehichni napriamy modernizatsii ekonomiky na derzhavnomu rivni. Aktual- ni problemy derzhavnoho upravlinnia, (2), 80-88.
- 13. Yarema, B.P., & Sytnyk, N.S. (2016). Biu- dzhetno-podatkova polityka Ukrainy ta napriamy yiyi realizatsii. Visnyk Khmelnytskoho natsionalnoho univer- sytetu, Ekonomichni nauky, 2(1), 75-80.
|
Archive