THE SOCIAL FUNCTION OF THE STATE IN UKRAINE: ANALYSIS OF THE REALIZATION OF THE POTENTIAL OF TAX POLICY

The article examines the essence of the social function of the state, examines the features of the material manifestation of the function in the context of the potential of tax policy instruments. It is noted that the role and significance of the social function of the state, in modern conditions and in accordance with the strategies of human-centered concepts and concepts of the social state, is determined by its exclusive place and priority in the system of internal state functions, because the social function, first of all, is focused on ensuring conditions regarding the proper and dignified life of citizens. It is emphasized that the full implementation of the social function of the state requires material resources that can be formed through the system of financial relations, and is the result of the implementation of the financial policy of the state. The direct source that forms the financial basis for the state's performance of social functions is tax revenues to the budget system, the stability of which is determined by the effectiveness and efficiency of tax policy as a component of the general financial policy in accordance with the general chosen direction of development of the welfare state. The possibility of implementing the social function using fiscal and regulatory manifestations of tax policy was considered, the state of formation of the state's financial resources at the expense of tax revenues to the budget system of Ukraine was analyzed. A separate aspect is focused on the research and coverage of the regulatory aspects of the implementation of the tax policy regarding the support of taxpayers in the modern conditions of the functioning of the economy of Ukraine, taking into account the factors of crisis processes and military actions. Directions for increasing the effectiveness of tax policy potential implementation regarding the formation of the financial base of the social function of the state in terms of improving the tax culture of taxpayers, optimizing the system of tax benefits and introducing an increase in fines for tax evasion are proposed.