THEORETICAL BASIS OF THE TAX REGULATION OF THE ECONOMY

Background. The strategic objectives of socio-economic system of our country is the transition of the national economy to an innovative development vector, preventing deep differentiation of the population by income and poverty; activation processes of the formation of the middle class in society, integration of national economies into the global economy and more. Achieving certain tasks is possible through the implementation of state policy, one of the main functional elements of which is tax policy. Analysis of recent research and publications. The problems of regulation of social and economic processes in the country by tax methods and tools were investigated in scientific studies of domestic and foreign authors. However, existing scientific research on the problems of tax methods and tools in order to regulate the national economy some researchers considered in isolation from other areas of economic regulation. It definitely reduces the effectiveness of salable state tax policy measures. Results. The socio-economic institutions of fiscal management of the economy have been investigated. The powers of state and local governments in financial management of the economy by tax methods and instruments have been outlines. The essential characteristics of the financial management of the economy by tax methods and instruments have been defined. State tax regulations as a science, as a process, as well as from an economic have been considered from an organizational point of view. Conclusion. The objective of the tax regulation is determined by balancing aspects for sustainable development of the economy in the long run. Distortions in the tax regulation towards one or more aspects of the effect will unbalance the economy as a result of violations of economic interests of key macroeconomic subjects, and therefore can not be sustainable development of the economy in the long run. One of the main indicators of fiscal management and the level of tax burden on the economy of redistribution is the level of gross domestic product through the consolidated budget of Ukraine. Thus, the influence of the state on economic and social development through tax regulation occurs at the initial stage, and in some cases, secondary, creation of income tax payers in the production of goods and services. Thus, the impact on the performance of businesses with the tools of tax regulation can affect the state by manipulating the size of their primary income, which is the main source of income. The performance is of primary income employees - by manipulating the size of their remuneration.