Influence of tax regulation of export-import operations on Ukraine’s competitiveness in the global economic system

The place and role of the tax regulation in realization of effective foreign trade policy of the state are investigated. The influence of tax regulation of export-import operations on the formation of international payments balance is determined. Ways of improving the taxation system of exportimport operations are offered. It is pointed out that primary efforts should be made to develop the institution of taxation policy as the foundation for modernization of the format of specific taxes and taxation regulations.