Abstract. Tax regulation reduces the uncertainty of the future tax expenditures of economic entities and the degree of their adaptation to an aggressive external environment. That is why the features of the taxation process, its importance for the economy of the country as a whole, and for each taxpayer in particular, make it necessary to distinguish the tax payment management system into an independent branch of financial management and a separate scientific and practical direction of economic thought in Ukraine.
Currently, in Ukraine there are separate elements and techniques of tax regulation, but there is no coherent theoretical and methodological basis on which to build a system of relevant practical decisions, measures and mechanisms of tax management at both the level of economic entities and the entire tax process of the country. Therefore, the need to separate the tax management system into a specific area of scientific knowledge is obvious. The complexity and volatility of the current economic environment, the uncertainty and riskiness of the functioning of enterprises and the state financial economy make forcing a scientific basis in the process of tax regulation taking into account the realities of a market economy. Moreover, with the complication of tax systems and economic ties under the influence of globalization processes, the role of tax regulation is increasing. This is especially true in modern Ukraine, where market relations and institutions have not yet been fully formed. Regulation of tax payments by Ukrainian enterprises also requires its methodological substantiation and practical development. Corporate tax regulation should become one of the most important functions of enterprise management, which, unfortunately, is still being applied haphazardly and for the most part in order to minimize tax payments. This testifies to the extreme importance of the scientific solution to the problem of tax regulation in the context of organization of tax management at the enterprise.
Tax policy of Ukraine, as the main direction of realization of its financial activity, is a key factor of state formation. Regulation of the social sphere by means of tax policy is one of the most important directions of state regulation, first, in the conditions of unstable economy.
The key directions of the tax policy of the state in accordance with the priorities of the social sphere are presented. The main task is to analyse trends in tax regulation in the context of social processes. Several effective tools of tax regulation of social sphere of Ukraine are offered.
The comparative analysis of the peculiarities of the application of tax regulation instruments of social processes in domestic practice is carried out. The comparative characteristics of the mechanisms of reduction of tax payments are presented. The tendencies of development of the tax system of Ukraine in the context of social processes are revealed. The social aspects of the implementation of the anti-crisis tax policy have been determined. Scientific, methodological and practical recommendations for improving the efficiency of tax regulation of social development have been developed.
Keywords: tax regulation, social sphere, tax, taxation, state guarantees.
JEL Classification H22, H55, I38Formulas: 0; fig.: 0; tabl.: 2; bibl.: 11.
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