PHILOSOPHICAL AND METHODOLOGICAL FOUNDATIONS OF TAX MANAGEMENT: AN INTERDISCIPLINARY ASPECT OF RESEARCH

Анотація

The article is devoted to the issue of creating an interdisciplinary platform for the development of tax management methodology with the aim of harmonizing internal and external tax relations. It is shown that the theory of tax management is currently based on the conceptual foundations of monodisciplinary research methods, the limits of which do not allow to separate the problems of internal and external harmonization of national tax relations and to use the research potential of other fields of knowledge to solve them. The necessity of combining the research capabilities of socio-cultural, economic-psychological, behavioral, institutional-legal interdisciplinary approaches and the importance of creating an interdisciplinary platform for studying and modeling national tax relations and the relevant mechanisms for their implementation are emphasized. It was concluded that the combined scientific potential of interdisciplinary approaches will allow to develop measures to harmonize not only their tax, but also budgetary, economic, production, etc. relations of all institutionally-personified subjects of the national economy

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