| Popis: |
The article considers the peculiarities of the implementation of state tax policy in Ukraine. It is noted that the state tax policy is the activity of the state in the field of establishment, legal regulation and organization of collection of taxes and tax payments to the centralized funds of monetary resources of the state. The provisions on the implementation of the state tax policy in the field of management, enshrined in national legislation, are analyzed. It was found that the main legal act that regulates relations arising in the field of taxes and fees is the Tax Code of Ukraine. The subjects of relations in the field of collection of taxes and fees among other collective entities may be legal entities (taxpayers) and their separate divisions: companies, institutions, enterprises, associations of enterprises, etc. Individual subjects of relations in the field of collection of taxes and fees include natural persons-entrepreneurs. These entities are also business entities. In addition to business entities, participants in economic relations are consumers, public authorities and local governments endowed with economic competence, as well as citizens, public and other organizations that are the founders of business entities or exercise organizational and economic powers over them based on property relations. The basic principles of management in Ukraine and regulation of economic relations arising in the process of organizing and carrying out economic activities between economic entities, as well as between these entities and other participants in economic relations are defined by the Commercial Code of Ukraine. In accordance with Part1 of Art.10 of the Commercial Code of Ukraine, one of the main directions of economic policy determined by the state is tax policy, which is aimed at ensuring economically justified tax burden on business entities, stimulating socially necessary economic activities of entities, as well as compliance with social justice and constitutional guarantees the rights of citizens in the taxation of their income. In particular, in Art.17 of the Commercial Code of Ukraine enshrines the provisions on taxes in the mechanism of state regulation of economic activity. It is determined that the state tax policy in the field of economy should be implemented in order to improve, increase the economic and social level of Ukrainian society and be aimed at eliminating existing problematic issues in this area of relations. |
