PUBLIC ADMINISTRATION OF TAXATION SYSTEM: FOREIGN EXPERIENCE ; ДЕРЖАВНЕ УПРАВЛІННЯ СИСТЕМОЮ ОПОДАТКУВАННЯ: ЗАКОРДОННИЙ ДОСВІД

Abstract

The state policy of our country is configured to improve the efficiency of economic development. The decision of this issue is entirely on public administration, which should solve the main directions of economic revival. In this context, the study of the potential of public administration in the field of taxation is becoming relevant. His potential enables state-legal regulations in the field of economics to a qualitatively new level.The purpose of the study is to disclose the content of state-legal regulation of taxation in foreign countries and determining the potential of foreign experience in regulating a market economy. Return to the goal has been identified a number of tasks on the study of taxation systems in the downward countries.It is determined that most taxation systems in developed economies are influenced by specific economic and geographical, political and religious factors and specific historical conditions. So they differ in structure and principles of taxation. Although the development of international integration processes contributes to the convergence of indicators of functioning of macroeconomic systems of countries, including unification of tax systems. However, the initial position in the formation of any effective taxation system in foreign countries is the principle of which the construction of a rational taxation system involves the avoidance of forms and methods of taxes that interfere with the accumulation of capital by all participants in the reproduction process.It is noted that the construction of a tax system in foreign countries is influenced by the administrative and territorial system of the country, focal factors. To social factors that affect tax systems in developed countries include the demographic situation, the position of political forces, business traditions and organization of relations between citizens and the state and others. The formation of taxation system also affects specific economic and social goals that are prosecuted and or another political force.The possibility of dividing tax stairs to groups depending on tax burden, the coefficient of tax elasticity, etc. The instruments of tax policies in foreign countries are considered. ; В статті розглянуто проблеми державно регулювання у сфері оподаткування. Наводяться основні проблеми та фактори впливу на процес державного регулювання системи оподаткування в зарубіжних країнах. Робиться висновок про необхідність визначення основних принципів державного регулювання системою оподаткування в Україні