Правовий механізм державного регулювання податків

Abstract

Стаття розглядає проблему механізму правового регулювання податків в ринковій економіці. Розкриваються елементи правового механізму оподаткування та його впливу на процес суспільного виробництва та державного управління. В роботі визначаються складові, за яких правове регулювання податків може бути ефективним важелем в розвитку економічних процесів.

The article considers the problem of the mechanism of regulation of taxes in a market economy. Modern processes of state formation have a significant effect on social relations. The traditional approaches of the state to the regulation of financial and economic activity have largely exhausted themselves, which requires new approaches by the state to influence social production. This in turn requires state measures to stabilize the economy. This task lies in full with public administration, which should strengthen the effectiveness of its management functions in the economic sphere. Taxes have significant potential in this direction. The legal mechanism of state regulation of taxes makes it possible to bring economic processes to a qualitatively new level of efficiency. The study of this problem in the field of public administration to the present is practically absent. In the modern period, the scientific development of taxes in the field of public administration is reflected in the writings of Vasilika O., Moskovenko O., Kravchenko V., Kucheriavenko N., Lukina I., Chernik D., Shablistoy L., Shishri O. and others. In the same issue, the legal mechanism of tax regulation remains outside the scope of scientific research. The circle of subjects of taxation is the most widespread in legal regulation. These include legal and natural persons, residents and non-residents, and any other persons in the property and non-property sectors.