Tax Instruments for Implementing the Anti-Crisis Policy: International Experience and Opportunities in Ukraine

The article is devoted to highlighting the results of research on the use of taxes in the system of anti-crisis policy instruments. The article outlines the experience of leading foreign countries in the application of tax instruments of the anti-crisis policy, and identifies the corresponding opportunities of Ukraine. The purpose of the article is to present the results of a study of international experience in using taxes in the system of anti-crisis policy instruments, as well as an assessment of Ukraine's possibilities regarding the impact of tax manipulation in the system of counteracting the socioeconomic crisis. The following methods were used in the study: analysis and synthesis, induction and deduction, analytical comparisons, comparisons, semantic analysis, econometric analysis. Improved methodological techniques for using taxes in the system of anti-crisis policy instruments. Scientific approaches to the formation of a tax model and the type of taxation scale depending on the nature of the crisis situation have been further developed. The conclusion is made about the priority of tax instruments aimed at stimulating investment activity and renewal of fixed capital. It is indicated the expediency of applying flexible tax regulation mechanisms. The practical significance of the results obtained is that they can be used in the process of forming and implementing the tax policy of the state when implementing the crisis management strategy, including by stimulating economic growth on an investment basis. In addition, generalizations made allow the scientific vision of the nature and content of tax regulation processes in the leading states of the world to be expanded.