DESCRIPTION OF THE SYSTEM OF STATE TAX POLICY MAKERS IN UKRAINE

Анотація

The purpose of the article is to defi ne the concept of system of makers of state tax policy and to determine its main features, as well as to identify a certain system of actors of implementation of state tax policy, relying on the scientifi c perspectives of experts in administrative law and provisions of current legislation.Results.The scientifi c article studies the essence of the category "system", as this enables to determine the totality of makers of tax policy of the Ukrainian State.It is emphasised that the system of makers of state tax policy of Ukraine includes participants of administrative and legal relations, one of which is necessarily a public authority or a legal entity of public or private law, to which the relevant full powers have been delegated.It is proved that the system of makers of state tax policy of Ukraine should be understood as an interrelated, interdependent set of state and public institutions, joint by a common goal of achieving an optimal balance between fi lling the budget and maintaining an enabling environment for economic growth and increasing public welfare.The author focuses on the fact that the list of makers of state tax policy is not exhaustive, since the scope of functional purpose of each maker of state tax policy is diff erent and diff ers in the range of relevant full powers.Conclusions.The key features of the system of makers of state tax policy are identifi ed: 1) the existence of a common goal and objectives of functioning; 2) the elements of the system are interrelated to achieve a common goal, which is refl ected in the competence of these actors, prescribed by law; 3) the elements of the system constantly interact; 4) the elements of the system are created in order to perform a separate function of making state tax policy of Ukraine, while in the aggregate they ensure the achievement of the goal of an optimal balance between fi lling the budget and maintaining an enabling environment for economic growth and increasing public welfare, performing social functions.

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