ECONOMIC AND SOCIAL ELEMENTS OF THE MODERN TAXATION POLICY

The economic and social elements of the modern taxation policy have been considered using a systematic approach. On this basis, the priority directions of its development have been determined. Scientific approaches to defining the concept of «taxation policy» from the standpoint of the systematic-structural approach have been generalized. We have carried out the complex analysis of applied aspects of taxation policy shaping and implementation, it being a part of security of the modern state, in conjunction with other economic and social elements (phenomena, processes) of the national economy. We provide statistics on current nominal GDP in the currencies of UAH and USD, revenue and tax revenues to the consolidated and state budgets of Ukraine, as well as their share in GDP within the period of 2010–2019; the outcome of studies by the Fiscal Monitoring Body of the International Monetary Fund; opinion of the experts of the International Agency S & P Global Ratings; the international research project The Social Progress Imperative (the Social Imperative of Progress); Razumkov Center, monitoring assessments of experts in macroeconomic forecasting, taxation and social policy of Ukraine «The Cost of the country», «Public Audit», etc. The hypothesis of the current research is that due to the implementation of progressive measures of taxation policy and introduction of a more feasible model of taxation system in Ukraine, it will be possible to not only solve urgent problems related to stabilization of economic and social situation in the country, but also to avoid negative trends in the shaping and use of financial resources of the country. The informative base for the research are the provisions of the current taxation and budget legislation of Ukraine, official statistics and analytical materials of the International Monetary Fund, the data from the State Statistics Service of Ukraine, Ministry of Finance of Ukraine, monographs, publications in scientific journals, the Internet websites, etc. The general scientific philosophical and special methods of scientific knowledge are namely the following: deduction from abstract notions to definite concepts, analysis and synthesis, method of comparative characteristics, formalization, induction and deduction, generalization, statistical methods, systematic approach, method of evaluation, etc.