THE IMPACT OF STATE TAX POLICY ON THE COMPETITIVENESS OF SMALL BUSINESS ENTITIES IN UKRAINE

The article explores the theoretical and methodological foundations of small business as a factor of economic growth of the country in the modern market economy. Legislative criteria for distinguishing small businesses from other business entities have been defined. Statistics on the main indicators of small business entities in Ukraine during 2010-2019 are provided. It has been determined that small businesses in Ukraine occupy the main share. At the same time, their share in the structure of total volumes of products sold, created by added value and the number of employed workers is also significant. The impact of the state's tax policy on stimulating development and improving the competitiveness of small business entities in the country has been established. The concept of reforming the state tax policy in order to improve the competitiveness of small businesses in Ukraine has been proposed, which provides for the reform of corporate income tax, a single tax, individual income tax, value-added tax and the abolition of the military levy.

FORMATION OF STATE TAX POLICY MECHANISMS IN CONDITIONS OF UNCERTAINTY

The elements of formation of the state tax policy, which envisage the following vectors of tax management development, namely: organizational and legal (fiscal regulation - increasing the mass of tax liabilities of the tax burden); functional-stabilizing (orientation of providing current budget needs and stabilization of social processes); investment (attraction of public and private capital); monitoring of the tax burden (analysis and assessment of the annual volume of tax flows, the consolidated budget of tax flows of the taxpayer, the forecast of key financial indicators), are determined. Methodological approaches to assessing the effectiveness of socially oriented state tax policy in decentralization on the basis of functional-stabilizing approach, by providing current budget needs for stabilization of social processes, which ensures the development of human resources through tax mechanisms (regulation of direct and indirect taxes; regulation; proportions of taxes of different levels, transfer of tax burden from one category of taxpayers to others, regulation of taxes, objects of taxation, methods of calculating the tax base, tax benefits, calculation procedure and payment deadlines). Mechanisms for the formation of state socially oriented tax policy on the following components: functional-targeted (implementation of methods of progressive taxation, compliance with the principles of social obligations of the state and redistribution of income between different categories of citizens to maintain social balance in society); organizational - economic (financial support of social activities of the state; accumulation and expansion of social and regulatory potential of public finances), are developed. Keywords: public administration, state tax policy, civil society institution, tax climate, tax management, tax burden, social processes, tax mechanisms, tax potential, tax rates, socially oriented tax policy.

APPLICATION OF INFORMATION TECHNOLOGIES IN THE FRAMEWORK OF IMPROVING TAX ADMINISTRATION

The article examines the use of information technologies in the framework of the implementa-tion of state tax policy, analyzes the projects of the Federal Tax Service of Russia implemented with the help of information technologies, evaluates the planned projects of the Federal Tax Service of Russia.

PROBLEMS OF IMPLEMENTATION OF THE STATE TAX POLICY OF UKRAINE

The article examines the influence of public administration and state tax policy on the development of the national tax system. Most countries opt for a moderate taxation policy. Carrying out such a tax policy is aimed at achieving stable economic growth of the country, a favorable tax climate that stimulates the development of economic activity and allows you to effectively solve social problems in the state. The state, through the establishment of tax rates and their types, influences the development of certain sectors or spheres of the economy, thereby increasing the efficiency of economic development. The goal of tax policy is, on the one hand, to establish optimal taxes that do not hinder the development of entrepreneurship, and on the other, to ensure that the budget receives sufficient funds to meet state and local needs. Established in the early 90s, immediately after the proclamation of an independent state in 1991, the tax system of Ukraine was constantly changing in the direction of finding an optimal structure, which allows mobilizing funds at the disposal of the state, distributing and redistributing them for the purposes of economic and social development. The Tax Code of Ukraine establishes the basic principles for determining the subjects of legal relations, their rights and obligations, a list of taxes, fees and mandatory payments that make up the taxation system, objects and tax base, the size of tax rates. In connection with the development of digital technologies, qualitative changes are taking place in the tax administration system. The payer’s electronic cabinet greatly simplifies the technology of relations between taxpayers and regulatory authorities, while eliminating the subjective factor and allows reducing transaction, time, and labor costs. The unfavorable economic situation in Ukraine led to a slowdown in GDP growth and, as a consequence, a decrease in tax revenues. It is possible to increase revenues to the relevant budget due to fair taxation, reduction of the tax burden on tax payers, as well as optimization of the system of control and tax levers of government influence on the economy in order to legalize the income of legal entities and individuals.

TAX POLICY IN THE CONTEXT OF GLOBALIZATION CHALLENGES

The main globalization challenges and opportunities for the formation of state tax policy in conjunction with the tax strategy are highlighted in the article. The problems and consequences of tax competition between states are studied. The peculiarities of the formation of national tax policy are summarized and the challenges posed by globalization processes are analyzed.

THE PRIORITIES OF STATE TAX POLICY IN UKRAINE

Introduction. Successful government decisions in the budget and tax areas able to provide socio-economic development of the country. Ukraine has undergone many tax reforms since independence, but there is no sustainable socio-economic growth. In view of this, it is important to clarify the directions of transformation of the state tax policy. The purpose of the article is to determine the directions of transformation of the tax policy of the state in Ukraine in the medium term based on the analysis of the existing structural disparities of the domestic economy and its taxation system. Results. The research sets out the areas of state tax policy transformation for medium-term perspective. The proposals presented here are to transform the state tax policy aimed at forming a tax system in Ukraine that will promote long-term, balanced, inclusive economic growth and, at the same time, provide a sufficient level of state revenues to perform its functions. To do this, in our opinion, in the medium term there should be a general redistribution of the tax burden by applying the entire list of taxes and their constituent elements (taxpayers, objects of taxation, tax base, benefits, tax rates, etc.), which should lead to the elimination of disparities in the tax system of Ukraine, and will contribute to structural modernization of the domestic economy in the long run and increase the level of voluntary tax payments. These proposals mainly concern changes in the structure of the tax system and elements of taxes, and do not concern the corresponding changes in the system of their administration, as this is the subject of a separate discussion. Conclusions. Given the existing structural disparities in the tax system of Ukraine, which lead to a regressive distribution of the tax burden by income level, one of the priority measures of state tax policy is to reduce the regulatory VAT rate from 20% to 15%. This will support the purchasing power of domestic households. The main positive side effect of this is to create such conditions for taxpayers, under which further activities on the schemes of formation of fictitious tax credit becomes economically unprofitable.