Modern mechanism of social development tax regulation

Анотація

The subject of the study is theoretical and practical principles of tax regulation of the social component of the society's development. The study objective is to reveal domestic mechanism of tax regulation and aspects of its influence on social development of the society. Study methods. A set of methods and approaches that allowed implementing the conceptual integrity of the research was used in the scientific article. The following methods were used for elaborating on the domestic mechanism of social development tax regulation: systemic, structural, grouping, analysis and synthesis. Study outcome: elaborated domestic mechanism of tax regulation, which has made it possible to prioritize social spheres, to cover tax incentives which would promote social development of the society. It has been established that systematic use of domestic tax regulation mechanisms that reflect the social content of taxation enables providing finance, stimulation, restriction (curbing), support, and regulation of development of various social spheres. The most effective and widely used domestic local tax regulation instruments were determined. The most typical modern elements of tax regulation of social development were identified. The sphere of results application: organization and conducting the scientific researches in the field of public finances, formation of effective tax system in Ukraine. Conclusion. It was determined, that the priority social spheres, giving tax incentives to which would promote social development, include: education, science, health care, culture and art, physical culture and sports, social security. The most effective and widely used domestic local tax instruments include: personal income tax, corporate income tax, value added tax, excise tax, environmental tax, rent, single tax, and property tax. Other taxes and duties have less pronounced potential for regulation of the social component of social development. The most typical modern elements of tax regulation of social development of the society are: tax payer, tax rate, tax social privilege, non-inclusion of a taxation object in taxable income, tax discount, tax exemption, tax object, relief for tax payment, tax base reduction, and adjusting factor.

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