Економічна сутність терміну «податкова політика»
The Economic Essence of the Definition of the Term "Tax Policy"

Summary/Abstract: The article comprehensively considers the definition of the term "tax policy". The study was conducted on the basis of analysis of both the regulatory framework and literature sources. It is established that despite the large number of interpretations of the term "tax policy", it still remains quite controversial. Emphasis is placed on the inadequacy of the normative definition of tax policy contained in the current legislation of Ukraine. It is established that tax policy is part of public policy and has a significant impact on virtually all spheres of public life, in particular: economic, social, political. Various definitions of tax policy have been studied and on this basis the main features of tax policy should be determined, the main of which are: the implementation of tax policy exclusively by the state; legislative regulation; fiscal orientation; stimulating economic growth; ensuring the interests of the state and the rights and freedoms of citizens. The main factors that need to be taken into account when determining tax policy are identified, in particular: the activities of the state in the field of taxation are one of the main components of economic policy in general; the result of state tax policy should be to meet the interests of both parties: on the one hand - the state, which consists in the formation of budgets at various levels to ensure socio-economic development, on the other - all members of society (citizens) for the actual realization of their rights and freedoms granted to them by the state; at all stages of the implementation of state tax policy there is always the possibility of conflict of interest of the parties, as state measures in the field of taxes are determined by the socio-economic structure of society, socio-economic groups in power; the consequences of the implementation of tax policy significantly affect the overall development of the national economy and have a socio-economic effect. Own vision on the definition of the economic essence of the term "tax policy", namely: tax policy is the activity of the state in the field of taxation, which through economic, organizational, legal and social levers of influence carries out this activity and as a result ensures the receipt of taxes resources of the state and regulates economic growth through elements of the tax system.

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