Податковий механізм регулювання економіки України

Abstract

Дисертація присвячена систематизації і розширенню теоретичних засад функціонування податкового механізму регулювання економіки, розробці науково-практичних рекомендацій його модифікації для підвищення ефективності податкової системи, досягнення цілей соціально-економічного розвитку в сучасних умовах в Україні. Обґрунтовано застосування методології дослідження функціонування податкового механізму на засадах поєднання функціонального і процесного підходу. Сформульовано загальні принципи побудови податкового механізму і ті завдання, які він повинен виконувати. Базуючись на положеннях теорії ієрархічних систем, доведено можливість розгляду податкового механізму як сукупності порівняно незалежних, але взаємопов’язаних податкових підмеханізмів, які можуть бути представлені у вигляді ієрархічної структури. Удосконалено науково-методичні підходи щодо аналізу дієвості податкових підмеханізмів за процесним і функціональним підходами. Систематизовано основні напрямки модифікації податкового механізму й удосконалення процесу оподаткування суб’єктів господарювання. Обґрунтовано науково-методичні рекомендації щодо конструювання податкового механізму

Диссертация посвящена систематизации и расширению теоретических основ функционирования налогового механизма регулирования экономики, разработке научно-практических рекомендаций его модификации для повышения эффективности налоговой системы и достижения целей социально-экономического развития в современных условиях в Украине. Обосновано применение методологии исследования налогового механизма, которая объединяет функциональный и процессный подходы. Сформулированы общие принципы построения налогового механизма и задачи, которые он должен выполнять. Обоснована возможность рассмотрения налогового механизма как совокупности относительно независимых, но взаимосвязанных подмеханизмов. Усовершенствованы научно-методические подходы к анализу функционирования налоговых подмеханизмов с использованием процессного и функционального подходов. Систематизированы основные направления модификации налогового механизма и совершенствования процесса налогообложения субъектов хозяйствования. Обоснованы научно-методические рекомендации по конструированию налогового механизма, который отвечает современным требованиям эффективного хозяйствования

The thesis is devoted to systematization and expansion of theoretical foundations of tax mechanism functioning of the economy regulation, development of scientific and practical recommendations of its modification to increasing the efficiency of tax system and achievement of goals of social and economic development in contemporary conditions in Ukraine. Generalization of theoretical achievements of financial science has allowed to deepen the essence of the concept of tax mechanism as well as to expand the conceptual apparatus of the research. The tax mechanism has been proposed to be considered in the broad sense as a type and a form of organization and implementation of tax relations as well as in the narrow one – as a system of methods, techniques, levers and system of legislative, organizational, information support and information flows (input and output), through which the action of elements of the tax mechanism is directed to synchronize and harmonize the interests of society, the state, economic entities, households through the implementation of tax functions. The dialectics of the interrelation of tax policy, the tax system, the tax mechanism which has allowed to determine its place and role in regulating the economic processes of the country has been investigated. The general principles of the tax mechanism development and the tasks that it must fulfill have been formulated. Based on the theory of hierarchical systems, the possibility of considering the tax mechanism as a set of relatively independent but interrelated tax sub-mechanisms which can be represented as a hierarchical structure has been proved. The specifics of the methods, techniques and levers applied stipulated the identification of a number of such sub-mechanisms within the overall tax mechanism. The scientific and methodological approaches to the analysis of the effectiveness of tax sub-mechanisms by the process approach which can be the foundations for the development and application of new methods, techniques and levers of the tax mechanism as well as the identification of possible reserves for optimization of the tax burden and the means of their implementation have been improved. The scientific and methodological approaches to assessing the effectiveness of the tax mechanism by the functional approach which allows to evaluate the efficiency of the tax mechanism as a whole and each of the sub-mechanisms by the degree of performance of functions as well as, in particular, allows to identify the cause and effect relationships between the tasks of the tax policy and the result of the action of the tax mechanism have been proposed. The results obtained can be the basis for the development of management actions to increase the effectiveness of the tax mechanism and reduce the negative impact of exogenous factors. The analysis of the effectiveness and efficiency of the tax mechanism functioning by functional and process approaches has proved that the tax mechanism does not fully fulfill the tasks set to stimulate production. The tax potential of a number of taxes has not been fully realized. The existence of a number of schemes within the framework of the legislation makes it possible to "aggressively minimize" the payment of taxes, which violates the balance of interests of taxpayers and the state. It has been proved that the tax mechanism must be modified. Systematization of modification directions of the tax mechanism has allowed to propose steps for the improvement of the taxation process of business entities. The main directions of tax mechanism modification have been grouped by blocks. The main purpose of modifying the tax mechanism through the development of its sub-mechanisms is to strengthen the effect of tax levers to develop social and economic processes or accelerate their development. A model of the tax mechanism has been elaborated as well as correlationregression analysis has been conducted to determine the factors that influence the effectiveness of the tax mechanism and its components. Quantitative characteristics of the functioning and development of the tax system through the action of the tax mechanism by extrapolation of development trends have been determined using dynamic models, the structure and parameters of which have been estimated according to previous observations. The scientific and methodological recommendations for the development of the tax mechanism which constitute a deliberate process of creating a theoretical project for the choice of tax methods, techniques, levers and their consistent combination on a legislative basis, to ensure the specified parameters that are determined by the tax policy and for further purposes have been substantiated