THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF THE FORMATION OF STATE TAX POLICY FOR HOUSEHOLDS

Анотація

The article is devoted to the theoretical and methodological substantiation of the conceptual principles of the formation of the state tax policy towards households based on the systematization of scientific approaches to the interpretation of the household category, the generalization of the evolution of tax theories and the identification of mechanisms of the influence of the tax burden on the economic activity and financial behavior of households. The aim of the article is the theoretical and methodological substantiation of the conceptual principles of the formation of the state tax policy towards households based on the systematization of scientific approaches to the interpretation of the household category, the generalization of the evolution of tax theories, and the identification of mechanisms of the influence of the tax burden on the economic activity and financial behavior of households in a market economy. The research used systemic, historical-genetic, abstract-logical, structural-logical and comparative methods, as well as methods of generalization and systematization of scientific approaches, which allowed us to consider households as multifunctional microeconomic systems that combine consumer, production, savings and investment functions within the national economy. The results of the study indicate that households are key institutional entities of a market economy that simultaneously form aggregate demand, provide a supply of production factors and accumulate investment potential through savings. It has been established that the financial behavior of households is systemic in nature and is determined by the interaction of economic, institutional and behavioral factors that influence decisions on consumption, savings and borrowing. It has been proven that the state’s tax policy towards households is evolving from a fiscally oriented tool to a complex mechanism for regulating economic behavior. The generalization of the evolution of tax theories has shown a transition from the classical approach to the regulatory, incentive and behavioral interpretation of taxes, which allows us to consider them as a tool for influencing the economic decisions of households. It is found that the tax burden has a multi-channel impact through income, incentive and institutional-behavioral effects, which is manifested in a change in the structure of consumption, a reduction in savings, a transformation of labor behavior and an increase in informal employment. It is substantiated that an increase in the tax burden leads to a decrease in after-tax income, a limitation of the investment potential of households and a change in the structure of financial strategies towards more cautious and informal forms of accumulation. It is established that the adaptive behavior of households is manifested in the correction of labor activity, optimization of consumer spending and an increase in the share of shadow economic practices. The implementation of the proposed approaches allows us to deepen the theoretical and methodological understanding of the role of households in the tax system and creates a basis for improving the state’s tax policy, taking into account the behavioral reactions of economic agents.

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