METHODOLOGICAL PRINCIPLES OF TAX REGULATION

Background. The tax system is an important tool of state influence on the socio-economic development. The effectiveness of this tool depends on how clearly and appropriately certain techniques and tools of tax policy are applied, and whether certain stages of this regulation are implemented in a logical consistency in compliance with the key principles. Review of scientific sources has showed that the existing scientific papers do not provide a complete picture of the formation of structural and logical consistency of regulation of national economic development by tax methods and instruments. It somehow reduces the effectiveness of salable state tax policy measures. The purpose of this article is to study the theoretical propositions and develop practical recommendations for improving the methodological principles of tax regulation of the economy. Results. Theoretical positions and practical recommendations for improving the methodological principles of tax regulation of the economy have been substantiated. Namely general and specific features of tax policy have been identified, list of key (general and specific) principles of economic regulation by tax methods and major tax methods and tools for economic development regulation have been proposed, basic approaches to the classification of taxes in terms of their impact on the socio-economic development of the state have been formulated, structurally logical sequence of tax regulation of the economy have been defined. Conclusion. Tax regulation of economic and social development of a country requires a clear substantiation of its methodological principles. This will ensure consistency of implementation and the relationship of certain regulatory measures, and therefore the maximum effectiveness of economic regulation by tax methods and instruments will be reached.