BUSINESS INFORM №1-2017

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32

Section: Finance, Money Circulation and Credit
UDC 657.446
Grinko A. P., Bochulia T. V., Voloshenyuk I. Y.
The Conceptual Directions of Formation of the Tax Policy in Ukraine (p. 205 - 211)
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.
Keywords: tax policy, taxation, tax administration, reforming
Fig.: 1. Tabl.: 1. Bibl.: 22.

Grinko Alla P. – Doctor of Sciences (Economics), Professor, Dean, Faculty of Management, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Bochulia Tetiana V. – Doctor of Sciences (Economics), Associate Professor, Head of the Department, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Voloshenyuk Irina Ye. – Postgraduate Student, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Grinko, Alla P., Bochulia, Tetiana V., and Voloshenyuk, Irina Ye. (2017) “The Conceptual Directions of Formation of the Tax Policy in Ukraine.” Business Inform 1:205–211.

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