Інституційні засади державної податкової політики

Abstract

The purpose of the article is to disclose and deepen the institutional foundations of the government tax policy, taking into account the challenges of the special period. The article defines the basic principles and criteria for the formation of government tax policy. The expediency of taking into account retrospective foreign experience in the development and implementation of domestic tax policy is substantiated. The main tax trends in foreign countries are identified – the development of tax administration in the context of digitalization of the economy; development of a system of tax monitoring and control over the income of non-residents and transnational corporations; implementation of measures to counter the erosion of the tax base; expanding the rules for disclosing information about taxpayers; institutional improvement of tax mechanisms; strengthening the effectiveness of measures to combat tax offenses. The possibilities of using tax incentives for research and innovation activities of enterprises are considered. Compliance with the principle of taxation stability is a compromise option for the implementation of tax policy under martial law. It is substantiated that the priority of domestic tax policy in the post-war period should be to stimulate employment, especially for young people. Creating new jobs and supporting employment is fully in line with the goals of sustainable development – overcoming the poverty and alleviating inequality. It is important to deshadow the incomes of the population, to form the basic conditions for the lack of motivation to evade personal income tax and a single social contribution. The possibilities of increasing the financial capacity of territorial communities, increasing the fiscal efficiency of local taxes and fees are considered. In particular, several steps are proposed to strengthen the fiscal capacity of property taxes. The expediency of developing a tax risk management system is determined, which will provide an opportunity to optimize the transaction costs of tax policy and ensure the appropriate fiscal effectiveness of the tax system.