出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article is aimed at developing recommendations on optimization of tax policy with the efficient steering effect on the tax system,which corresponds to the economic realities of social development. On the basis of generalization and systematization of the proposed conceptual-categorical apparatus for determining tax policy,the focused,the functional and target oriented,and the strategically oriented approaches have been allocated,according to which the essence of taxation policy varies,and,therefore,different mechanisms for regulation of the taxation system can be applied. On results of the study,binarity in the developing tax policy has been allocated,which consists in balancing the interests of the State and taxpayers. It has been substantiated that the level of efficiency of tax policy will increase after introducing both the basic and the alternative tax principles to minimize the negativity on the tax calculations. Prospect for further research in this direction will be determining the extent of influence of the institutional factors on actualizing the tax policy with minimization of the formal tax regulation.
其他摘要：Метою статті є розроблення рекомендацій з оптимізації податкової політики для забезпечення ефективного керівного впливу на систему оподаткування відповідно до економічних реалій суспільного розвитку. Виходячи з узагальнення та систематизації запропоновано
