THE TAXATION IN SYSTEM OF ECONOMIC REGULATION

The subject of research are theoretical and practical issues of tax regulation in the economic transformation. Research objective is disclosure of essence of the taxation in system of economic regulation. Methods. The paper applied a set of scientific methods and approaches, including systemic, structural, comparative, factorial methods, allowing to implement conceptual integrity of the study. The results. The essence of the tax system of economic regulation. The analysis of revenues from value added tax on personal income, corporate income tax and excise tax. Correlation between tax receipts and gross domestic product, the approaches to the formation of tax revenue trends improving tax administration mechanism taking into account of socio-economic development. Grounded in order to ensure a sufficient level of efficiency of the tax system is important to use tax architectonics, defined optimal ratios tax revenue structure to influence the dynamics of economic growth. Range of application results. Tax system. Financial and economic regulation. Conclusions. Taxation in the system of financial regulation of the economy is an important part of financial policy, which significantly affects the socio-economic development and political units, creating the right conditions for effective structural, innovative economic restructuring, development of human capital. To ensure a sufficient level of efficiency of the tax system is important to use tax architectonics, defined optimal ratios of tax revenue structure to influence the dynamics of economic growth. The main prerequisites for achieving the quality of the implementation of the tax system of financial regulation of the economy is prudence approaches to tax administration, to enhance the effectiveness of tax regulation is important to organize and systematic review of tax instruments. Further socio-economic development to some extent depends on improving the methodological principles of tax regulation, which should be carried out in accordance with the defined priorities of economic development.