INSTITUTIONALLY-SOCIAL ASPECT OF GOVERMENTAL FISCAL SERVICE AS THE DETERMINANTS OF THE MODERN PARADYGM OF ECONOMICAL DEVELOPMENT OF THE REGION

Анотація

The article deals with the tax activity of the state in the field of formal and informal institutions, by which the authors determine the behavior of taxpayers. It is proved that the tax as such contains the content of mutual relations in the state in terms of socialization of the income of individuals. An analysis of evolutionary changes in the economy and tax relations has led to the conclusion that significant paradigms of the socio-economic development of space have occurred, and new economic implications are emerging. What is called a piece is simply a fragment of an intricate bond network. This is in line with the law of emergence. Several unstable subsystems are integrated into a system that may be quite stable. It is substantiated that the tax activity of the state and the main means of its implementation - the tax system are determinants of the modern paradigm of the economic development of the regions. This means that the tax system, concentrating the socially necessary share of monetary resources at the disposal of the state authorities, should not violate reproductive interests, and the tax instrument should be used to strengthen the financial independence of the territories. The scientific plane of the made generalizations became a reliable support not only for the systematization of tax instruments of territorial development, but also for determining the presence of a fiscal effect, which is manifested in the formation of local budget revenues. It is the priority principle of strengthening the financial independence of territorial units that forms effective motivational factors that stimulate local self-government bodies to maximize the mobilization of taxes, fees, and mandatory payments into the revenues of both local and state budgets. The systematization of conceptual approaches to the formation and implementation of the tax activity of the state enabled the authors to determine the following: in the process of ensuring revenues to the budget of tax payments, all components are important - tax policy, which determines the set of relevant actions, measures, institutions and their direction, as well as the means of implementing these measures, i.e. the tax system. The tax system should combine three components: the actual taxation system; system of tax administrators; tax relations established between state authorities, local self-government and taxpayers at all stages of the tax process, from the development of the draft tax legislation to the payment of the tax. The tax system does not exist for its own sake. This is only a means of achieving the goal of ensuring the economic development of the country, the main link of the chain, at the opposite ends of which is the State Budget of Ukraine and the taxpayer.

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