THEORETICAL FOUNDATIONS OF STATE TAX POLICY

Kurnosov A.V.
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Kurnosov A.V.: Academy of Municipal Administration

Management, 2015, vol. 10, issue 3-4, 148-157

Abstract: The article discussed the basic theoretical principles of state tax policy. It has been proved that the presence of economic transformation processes in Ukraine, the problem of constructing optimal tax system that would unite the interests of taxpayers and the state, necessitating improvement of mechanisms of state tax policy. Assessing the rather high level of theoretical study of these problems was able to identify a number of issues.They are linked to the reform of the tax system, the complexity of the management of most taxes, the lack of fiscal and regulatory promises more effective. Not adapted individual tax legislation of Ukraine to the European Union requirements.

Keywords: theoretical foundations; the mechanisms of state tax policy; strategic priorities (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ama:journl:v:10:y:2015:i:3-4:p:148-157

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