ON THE BASIS OF TAX-PROVISIONING ACTIVITY OF BUSINESS ENTITIES AS AN INSTITUTIONAL CONDITION FOR THE IMPLEMENTATION OF THE TAX FUNCTION IN UKRAINE

The article considers some basic principles of tax-support activity of business entities as an institutional condition for the realization of the tax function in Ukraine. We consider separate fiscal methods, tools and measures that, in the opinion of the author, can positively influence the optimization of public relations in the sphere of taxation at the level of a separate object of taxation. Some basic principles of tax-support activity of domestic business entities are singled out.